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In Europe and around the world, after the financial crisis, some measures have been taken in order to stabilize the financial system. Through present research we analyze the statements regarding the internal control in corporate governance, statements made by both external auditors and those responsible with the management of listed entities. These statements help the auditor in preparing the audit plan. Following this review, the auditor determines necessary staff and time needed for the audit.
Dumitrascu et al. (Wed,) studied this question.