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INDEPENDENTA ÎN AUDIT


Raul Burdea, Rodica Claudia Buzgău
Universitatea "1 Decembrie 1918" Alba Iulia, radu_burdea @yahoo,
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Abstract
Independence in Auditing
The internal audit activity that involves the performer of these activities independently.
Cases are mentioned in which the auditor may be suspected of lack of independence. It is
recommended to avoid situations in which the auditor is not totally independent.
Keywords: internal audit, independence , risks

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