THE AUDIT PROCESS AMONG THE COMPANIES FROM CLUJ AREA

Gabriela Chirla, Mărioara Ilea, D. Chiciudean

Abstract


The article aim is to determine the type of audit conducted among the agro-food companies from Cluj County. The term of audit is used for identifying a certification process. The last century represented a period of audit expansion and diversification. A survey has been performed on a sample of forty-six agro-food companies from Cluj County using a questionnaire with thirty-two questions. The sample volume was determined using the criteria of the company age on the market, essential when it comes of the audit process. Results indicate that the accounting- financial audit is mostly conducted among the agro-food companies while the judicial and informatical audit are the least conducted. The desire for legal certification among the agro-food industry in Cluj is not determined by legal constraints. Three conditions were checked (number of employs, turnover and total actives). Conclusions show that none of the companies fulfilled the three criteria.

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DOI: http://dx.doi.org/10.15835/arspa.v85i1-2.10005



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