COMMUNICATION IN FINANCIAL AUDIT

Stanescu Niculina ()
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Stanescu Niculina: “Constantin Brâncoveanu” University of Pitesti, Romania

Management Strategies Journal, 2015, vol. 28, issue 2, 88-92

Abstract: Communication, as in any other field, is a delicate issue that must be achieved in each stage of the financial audit mission, by respecting the standards and norms, and also by understanding the positive aspects generated by a financial audit in an economic entity. The lack of good communication, good cooperation or hiding the information relevant to the auditor can be a barrier in presenting the errors, the potential weaknesses, the timely recommendations.

Keywords: financial audit; communication; financial statements; recommendations; procedures (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:28:y:2015:i:2:p:88-92

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