REGLEMENTAREA ŞI ORGANIZAREA ACTIVITĂŢII DE AUDIT, UNELE PARTICULARITĂŢI ALE ACESTUIA ÎN ACTIVITATEA DE ASIGURĂRI

Cristina DOLGHI Catedra Contabilitate şi Informatică Economică

Abstract

Audit is an independent review of annual financial statements, consolidated annual financial reports, and other related information of audited entities to the effect of expressing and presenting the auditor’s professional opinion regarding to their correspondence under all significant aspects with the requirements established for the above reports. Specificity of audit of insurance societies is defined by essence of insurance operations, features of the legislation regulating the given area, the developed practice of the organization accounting, the financial reporting, calculation of financial result and taxation.