THE NECESITY FOR AUDITING THE FINANCIAL-ACCOUNTING ACTIVITY

Ph.D Student Calota George and Assist. Ph.D Student Vînatoru Sorin-Sandu
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Ph.D Student Calota George: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Assist. Ph.D Student Vînatoru Sorin-Sandu: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2009, vol. 1, issue 13, 20-28

Abstract: Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis, the fact that most internal audit activities regard financial-accounting information and the fact that most internal auditors have a significant background in fields regarding accounting. Although the origins of accounting and audit are not clearly defined they have different application domains. The practice has imposed the abandonment of the entity’s internal audit correlated with the financial-accounting function significance and the growth of its importance by including the internal audit function in the direct subordination of the general management

Keywords: audit; system; value for money; performance; financial-accounting information (search for similar items in EconPapers)
JEL-codes: M00 M41 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2009:i:13:p:20-28

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