AUDITUL LA INSTITUTIILE DE CREDIT /
                     AUDITING THE CREDIT INSTITUTIONS

            Asist. univ. drd. Mariana Vlad, Universitatea „Stefan cel Mare” Suceava

       Abstract: The objective of financial statements prepared by credit institutions is to provide
information about an entity’s financial position, performance and changes in financial position.
       The primary objectives of an audit are to enable the auditor to express an option on whether
or not the bank’s financial statements fairly reflect its financial condition, and the results of its
operations for a given period. The external audit report is normally addressed to shareholders, but
is used by many other parties, such as National Bank of Romania, financial professionals,
depositors, and creditors.

       Keywords: audit, credit institutions, accounting.

       JEL Codes: M42.