POSIBILITIES OF IMPROVEMENT OF THE RELATION CONCERNING THE REVISING AUDIT
POSIBILITIES OF IMPROVEMENT OF THE RELATION CONCERNING THE REVISING AUDIT

Summary/Abstract: We consider that the approach of the enunciated theme constitutes a novelty regarding the audit theory in our country, representing, at the same time, a challenge for the practicians in the field in view of the simulation of exercising the professional reasoning, so it can be assured a growth of the credibility of the relation issued by the auditor. The improvement of the revising relation concerns an extensive structure of it, following the international Standards for revising Engagements. In this sense, we take advantage of the fact that the mentioned standards, as the other standards in the field, recommend a short form of the auditing report, which is presented to the beneficiary, but we retain as being important the fact that they don’t contain stipulations that forbid another way to structure them. Thus, we appreciate that the financial auditors, with a rich practical experience and a professional reasoning situated at high level, have the possibility to better argument the minimum obligatory elements recommended through the report model, in a short form, recommended by the standards which we mentioned, and, in consequence, to be more convincing in what concerns the opinion that they express, with favourable effects inclusively for the continuation of the collaboration with the beneficiaries to which are addressed the respective reports.

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