TIPOLOGIA AUDITULUI FINANCIAR–CONTABIL /
                   THE TYPOLOGY OF FINANCIAL AUDIT

                   Prof. Dr. Ioan Oprean - Univ. Crestina “Dimitrie Cantemir”
                        Lector Drd. Delia Oprean - Univ. “Bogdan Voda”

        Abstract: This study represents a synthesis on the evolution of concepts referring to internal
and external audits in the last decades. Starting from the observation that in this domain still persist
different approaches and from the observation that the terminology is not yet attuned, several
aspect on the evolution of audit’s definitions, of the audit’s role in the trade companies and the
typology of the audit, insisting on the delimitations between conformity audit and efficiency audit.

       Keywords: internal audit, external audit.

       JEL Codes: M42.