Relevanța și locul strategiei de audit pentru o misiune de audit

Abstract

This research aims to address the relevance and place of audit strategy within an audit engagement. Using the method of observation, bibliometric analysis, documentary analysis and comparing the provisions of the audit regulations with the practical process of carrying out the audit mission, the importance of the audit strategy was emphasized, which provides a structured framework and ensures that all activities are well planned and coordinated. The results obtained demonstrate that a well-designed strategy is indispensable for the success of audit missions, and the research provides both theorists and practitioners in the field with valuable insights for improving audit processes. CZU: 657.6:005.213; JEL: M42; DOI: https://doi.org/10.53486/isca2024.31