Accounting Risks of the Entity and the True and Fair View

Ducu Corina ()
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Ducu Corina: ”1 Decembrie 1918” University of Alba Iulia ”Constantin Brâncoveanu” University Piteºti

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1376-1381

Abstract: The objective of the financial situations is to provide a true and fair view of the entity.The failure in adequately representing the accounting information highlights the accounting risks. Therefore, an increased attention should be paid to remove the threats that risk activities face within the entity. Accounting risk management can be achieved only by conducting financial audit missions that contribute to their reduction and present an accurate picture.

Keywords: accounting risks; financial audit; financial situations; true and fair bview; accounting report. (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1376-1381

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