Aspects specific to the completion phase of the financial audit mission

Abstract

The study is carried out in the context of the growing need to ensure the rigor and credibility of the final stages of the financial audit mission, a stage in which the decisive conclusions on the fidelity of the financial statements are formulated. Research is important because this stage represents the culmination of the audit process, directly influencing the quality of the auditor's opinion and users' trust in financial reporting. The specific objective of the study is to analyses and clarify the procedures, responsibilities and critical criteria applied at the completion stage of the audit, in order to improve the accuracy and robustness of auditors' professional decisions.