%0 Journal Article
%T THE AUDIT PHILOSOPHY, DETERMINANT FOR FIRM PHILOSOPHY
%A Alexandru TRIFU
%J -
%D 2018
%X The main aim of this paper is that of creating an integrate vision, a holistic one, regarding the existence and contribution of audit activities. In fact, it¡¯s about the inclusion of the auditing theories and practices in the general philosophy of the entity. The methodology consists of a survey and positivistic approach regarding the meaning of philosophy of an entity, both from Romanian case and international one. Also, I tried to highlight the importance of audit as main part of the managerial function of evaluation, control and correction of errors, or of activity¡¯s gaps or not fulfillments. Auditing must be objective, independent, professional and a very reliable tool for the present and future of the firm. The contents comprise a part of firm presentation and its philosophy of existence, the audit activity and its philosophy and, finally, how auditing matter supports in a beneficial mode the complex system of functioning
%K £¿ktisat Felsefesi
%K Denetim
%K Y£¿netimin Fonksiyonlar£¿
%K Iyi I£¿leyi£¿
%U http://dergipark.org.tr/mbdd/issue/42789/518358