The present study aims to demonstrate the significance of religious tourism and its impact on both the economy and socio-culture. Religious tourism provides a sacred and spiritual environment that has the potential to shape the motivational state of individuals searching for cultural and religious landmarks and destinations to support their spiritual well-being. Hence, it is imperative to maintain close relationships between religion, culture, and tourism as they play a crucial role in promoting spirituality and human development, particularly in the context of globalization and sustainable economic development. In the latter part of the paper, research was conducted to formulate strategies aimed at the development of religious tourism in the northeast region of Romania, which is an economically underprivileged area with significant untapped tourist potential. The findings suggest that via improvements in infrastructure, the creation of a favorable business environment, enhanced promotion, development of accommodation facilities, and improvement in services, the area can achieve a higher quality of life and sustainable development.

Acceptance audits, according to the International Standard on Auditing ISA 200 "Overall objectives of the independent auditor and an audit in accordance with International Standards on Auditing" is based on the fact that the auditor is subject to certain ethical requirements, including those relating to independence. Code of Ethics for Professional Accountants (IFAC Code), Part A, provides basic principles that auditors must comply, namely: integrity; objectivity; professional competence and due care; confidentiality; professional behavior. If are identified threats to auditor independence, except those unimportant, appropriate safeguards should be established to ensure its independence. They should be used to eliminate those threats or reduce them to an acceptable level.

The risk of significant misstatement (RDS) is the risk that the financial statements are significant misstated prior the audit. It consists of two components, namely the inherent risk (IR), which refers to the susceptibility of an assertion about a class of transactions, account balance or presentation to be materially misstated, either individually or in aggregate with other misstatements, before taking into account any checks related control risk (CR), which is the risk that a misstatement that could occur at the level of claims on a class of transactions, account balance or presentation could be material, either individually or aggregated with other misstatements, will not be prevented or detected and corrected on time by the entity's internal control. Evaluation based on evidence of the inherent general risk is carried out below.

According to the predetermined or standard price/cost method, stocks of finished products or agricultural products are recorded in the accounts at the predetermined (standard) price, also called the registration price, highlighting separately (distinctly) the price differences (plus or minus) from the actual cost of production of these goods. The standard price used for their accounting should be reviewed regularly and adjusted in the light of price developments. The distribution of price differences on finished products or agricultural products out of management shall be carried out with the support of a coefficient (k). This indicator (k) is multiplied by the price of these goods coming out of the company's management at the predetermined price (usually by sale), and the resulting value is shown in the corresponding accounts where such stocks that have come out of the patrimony have been shown.

The commercial operations have a particularly large share in the activity of the patrimonial units. These operations generate income and expenses, affecting debts to suppliers and receivables from customers and always involve the connection between two economic agents, one called supplier, for which the operation represents a sale and another called customer, for which the same operation represents a purchase. The debts and receivables generated by the company's relations with natural and legal persons outside it, as well as with natural persons inside are mainly reflected through the 4th class "Third party accounts". In business practice, price reductions of a commercial nature (which have a direct influence on the net size of an invoice) and/or a financial one (they are also called discounts) can be encountered.