Abstract:
The approach to the concept of reasonable assurance in the audit of financial statements is treated exhaustively by the professional standards in the field and at the same time in a relative format in terms of the perception of the need to formulate reasonable conclusions on which to base one's audit opinion. This study aims to identify the factors that influence professional judgment in planning and conducting an audit of financial statements. As the auditor has to use the objectives stated in the relevant ISAs to carry out the audit, there is more discussion as to the extent to which any additional procedures are necessary to reduce the audit risk to an acceptably low level. CZU: 657.6:657.37; JEL: M42
Description:
IACHIMOVSCHI, Anatolie. Abordări conceptuale cu privire la asigurarea rezonabilă în auditul situațiilor financiare = Conceptual approaches to reasonable assurance in the audit of financial statements. Online. In: International Scientific Conference on Accounting, ISCA 2025, 14 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2025, Ediţia a 14-a: Culegere de articole ştiinţifice, April 4-5 2025. Chişinău: [S. n.], 2025 (SEP ASEM), pp. 202-206. ISBN 978-9975-168-34-2 (PDF). Disponibil: https://doi.org/10.53486/isca2025.26
