Financial Audit – Undisputed Source on Precise Informing of Financial Statement’s Users

Constantin Afanase ()
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Constantin Afanase: Dunarea de Jos University of Galati, Romania

Economics and Applied Informatics, 2006, issue 1, 5-10

Abstract: Financial audit implies a methodology of assessment to ensure an independent opinion so that to equally protect all the users of financial information: shareholders, state, employees, banks, stock exchange, debtors, suppliers, clients etc. Financial auditor answers to the third parties needs in relation with the confidence degree they can grant to the financial accounting documents of the company.

Keywords: financial audit; opinion; professional judge; financial statements; users; financial information (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (1)

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