GENERAL DEFINITIONS ON THE INDEPENDENT CONTROL - AUDIT

Galina ULIAN, Iulia CAPRIAN, Anastasia DJUGOSTRAN Universitatea de Stat din Moldova

Abstract

The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, water management, and energy conservation [4]. The purpose of an assessment is to measure something or calculate a value for it. Although the process producing an assessment may involve an audit by an independent professional, its purpose is to provide a measurement rather than to express an opinion about the fairness of statements or quality of performance [6]. As a general rule, audits should always be an independent evaluation that will include some degree of quantitative and qualitative analysis whereas an assessment implies a less independent and more consultative approach. Keywords: control, audit, enterprise, accounting, value, evaluation.