Academy of Economic Studies Bucharest

professional judgment. Abstract: The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences. Their quality depends upon the professional judgment concerning the audit technical standards, the accounting references and nevertheless upon the auditor’s ethics. This is one of the reasons for which the financial audit is one of the edges of economical research, highlighting the credibility of financial statements. Documentation is the supreme quality test of an assurance mission. One of the key elements of the documentation is provided by the audit evidence. Audit evidence means any type of information obtained and used by the financial auditor in order to establish whether the financial statements are an accurate presentation of the financial results and position of a company, reflect the economic reality of the performed transactions and are impartial, cautious, relevant and credible. Audit evidence is useful in establishing an accurate presentation of the financia