Finishing the Financial Audit Mission

Stãnescu Niculina ()
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Stãnescu Niculina: Constantin Brâncoveanu University Pitesti

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1697-1699

Abstract: The purpose of the financial audit is to ensure the credibility of the financial statements presented to the shareholders, investors, send to the financial institutions and to the public but also to contribute to the good operating of the company. Users needs for financial audit, review the historical financial statements, review of interimediar financial statements, procedures, have increased lately due to requests of regulators or as a result of shareholders interests to protect their business. Only a quality financial audit, which assumes conformity with International Standards on Auditing, Ethic Code and valid national regulations, will achive the objectives and fulfill its purpose.

Keywords: financial audit; audit report; auditor conclusions; recommendations; review financial statements (search for similar items in EconPapers)
JEL-codes: M4 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:1697-1699

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