FINANCIAL AUDIT MANAGEMENT

Ana Pisleag ()
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Ana Pisleag: “Spiru Haret” University Bucharest, Romania,Faculty of Management Brasov

Review of General Management, 2009, vol. 10, issue 2, 121-128

Abstract: Financial audit expresses, as its main aim, an opinion on the extent to which the financial statements present a true and fair view of the entity’s economic affairs at the balance sheet date and the results for the year ended, in compliance with the laws in force and practices in the country where the entity is established. To achieve this objective, the audit process requires an examination management and methodology to ensure an independent opinion, so as to equally protect all the users of the accounting information: shareholders / partners, state, employees, banks, debtors, customers, suppliers etc.

Keywords: management; audit mission; financial audit; audit strategy (search for similar items in EconPapers)
JEL-codes: G20 M42 (search for similar items in EconPapers)
Date: 2009
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