Athenaeum University

Double Blind Review Evaluation


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ISSN-L 2065 - 8168
ISSN (e) 2068 - 2077
ISSN (p) 2065 - 8168



Giuseppe Garibaldi No. 2A
Bucharest, Romania


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Fax: +4





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  1. Authors:
      • Sorin Sandu VÎNATORU, email:, Afiliation: University of Craiova, Romania
      • George CALOTĂ, email:, Afiliation: Athenaeum University of Bucharest, Romania

      • 211|222

  2. Keywords: audit, documentation, samples, activities, preplanning

  3. Abstract:
     In this paper, we tried to capture how auditors gather documents with sufficient probative value, particularly with regard to basic planning and procedural areas examined, showing: the extent of understanding and knowledge, risk sighted investigations made findings made judgments made, conclusions and decisions, in short "movie" that will accomplish the mission. Leaving aside the fact that underlying the evaluation by professional bodies to audit quality, work files must be prepared based on the idea that they can be used as evidence in any legal proceeding that may arise (referrals, complaints, evidence courts and others). Since a mission conducted by professional principles requires the establishment of documentation thick and complex, it is recommended that the professional to be selective and concise, but detailed enough to understand immediate control objectives, findings and conclusions reached, so that the files include only information relevant significance - updated official and complete. Preliminary engagement activities are quite different depending on the nature of the commitment or initial or recurrent slightly more difficult if the initial audit, which is why it requires individualization of specific elements.

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