THE TYPOLOGY OF FINANCIAL AUDIT

30 June 2006


Authors
Author Ioan Oprean
Author Delia Oprean
Page: 21
Abstract

This study represents a synthesis on the evolution of concepts referring to internal and external audits in the last decades. Starting from the observation that in this domain still persist different approaches and from the observation that the terminology is not yet attuned, several aspect on the evolution of audit's definitions, of the audit's role in the trade companies and the typology of the audit, insisting on the delimitations between conformity audit and efficiency audit.

Keywords
internal audit, external audit.
References
N/A
Article
Article