Optimizarea costurilor și avantajelor serviciilor de audit a situațiilor financiare

Abstract

The purpose of audit is confined to provide reasonable assurance in order to avoid excessive time and cost in the performance of the audit that may outweigh any benefit that may be derived from the enhanced assurance. There are a considerable number of benefits that result from the audit of financial statements. A professional auditor will plan specific procedures so as to achieve a higher degree of understanding of the customer's business, which would allow him giving advice to improve the profitability of companies audited.