THE AUDIT PHILOSOPHY, DETERMINANT FOR FIRM PHILOSOPHY

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