Financial audit

The book, by its contents is primarily addressed not only to the students of the economic academic studies but also to those willing to have more and deeper knowledge in this field which is a “sine qua non” condition in the functioning of organizations. This book deals with the complex domain of financial audit and approaches the audit concept, the role of the financial audit, the risk of audit and the significance threshold, the documents resulting from the audit work, the basic mission in the financial statements audit, drawing up of the audit report, special audit missions, ethics of audit, conduct principles and rules.