Rolul tehnologiilor informatice în exercitarea misiunilor de audit financiar

Abstract

Numerous computerized information systems use computer technology extensively to maintain accounting. Computer technologies allow the entity to perform complex calculations to process a large volume of transactions or data. And knowledge about computer technologies helps the auditor understand the financial reporting of the entity. The present study aims to reveal the requirements of international auditing standards to the comprehension of information technologies in the process of performing the audit work of the financial statements. In the framework of the research methodology, for the elaboration of this paper were analyzed the normative acts in the field, the good practices in exercising the auditor profession expressed in the international standards aiming at highlighting the role of the information technologies in the exercise of the audit missions financial. The present paper is an empirical investigation to determine whether information technologies influences the performance of the audit engagement using current requirements of industry standards. Research findings are of interest to audit entities but also to audit supervisors in the country, providing appropriate explanations and disclosures to best practices in auditing financial statements. JEL CLASSIFICATION: M 42