EIRP Proceedings, Vol 2 (2007)
ANGAJAMENTUL DE ASIGURARE ÎN AUDIT
Abstract
The most general definition of an audit is an evaluation of a person, organization, system,
process, project or product. Audits are performed to ascertain the validity and reliability of information, and
also provide an assessment of a system's internal control. The auditor should consider the following factors
when a client who uses a service organization to process certain transactions: the inherent risk and significance
of the audit assertion affected by the controls; the extent of the interaction between the client's controls and the
service organization's controls; controls applied by the client to transactions processed by the service
organization.
process, project or product. Audits are performed to ascertain the validity and reliability of information, and
also provide an assessment of a system's internal control. The auditor should consider the following factors
when a client who uses a service organization to process certain transactions: the inherent risk and significance
of the audit assertion affected by the controls; the extent of the interaction between the client's controls and the
service organization's controls; controls applied by the client to transactions processed by the service
organization.
References
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