Impactul auditorului asupra bunăstării economice a firmei [Articol]

Abstract

Audit, as a profession is very popular nowadays. Though, popularity passes, but necessity in a competent and independent evaluationremains. Auditor’s duty isto reflect the reality, which he finds out analyzing thousands o f figures indicated in accounting documents. Thus, an auditor must verify if there exist all the conditions, which are necessary to assure the balance o f the corresponding enterprise. Only in case financial and accounting information, that has been analyzed, deserves confidence, it can be used for a complex analysis and for elaboration o f decisions for the further development o f the enterprise. Very often an auditor is taken for an accountant or an inspector. This happens because of the auditor’s interdependence on accounting information. Importance and necessity of audit is perceived on both national and international levels, through issuing governmental laws, which regulate this activity. International Federation o f Accountants considers that identity o f financial auditors is characterized all over the world by the effort to achieve some common goals apd to respect some fundamental principles linked to their activity. Thus, the role of this profession is to provide advice, to encourage efforts and to promote harmony.