THE AUDIT PROCESS AMONG THE COMPANIES FROM CLUJ AREA

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

THE POSITIONING OF THE DECISION-MAKING FACTOR FROM THE AGRO-FOOD COMPANIES IN CLUJ COUNTY TOWARDS THE INTERNAL AND EXTERNAL AUDIT

The audit process is valuable for the company because of its benefits mainly because of the professional opinion expresses by the auditor and also the recommendations useful to the company.The main purpose of this article is to highlight the attitude of the decision-making factor from the agro-food companies from Cluj County related to the audit process, both internal and external. The findings could be useful in order to determine the willingness of the agro-food companies to conduct an audit process without legal constraints. A survey has been conducted among the agro-food companies from Cluj County using a questionnaire with thirty-two questions. The main findings of the research indicate that a very small percentage of the respondents totally agree to offer confidential information to an external auditor so it can be concluded that there is a problem of trust when it comes to the audit process