Briefing in History of Audit and Financial Reporting

Dobre Florin, (), Popa Adriana Florina () and Laura Brad
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Dobre Florin,: Bucharest University of Economic Studies
Popa Adriana Florina: Bucharest University of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1204-1209

Abstract: The rapid development of financial audit and its applicability can be an important factor for the development of a company. The explication is that the financial auditors are not require to account for the company’s transactions, but they have to check the elements from their financial statements taking into account principles, postulates and the criteria for reporting and recording them. Considering that the checking process is based on financial information analysis, we can conclude that presenting some consideration about the development of audit is necessary in order to reveal the audit evolution. Moreover, some recommendations were pointed out in order to improve the credibility of the audit process.

Keywords: history; audit; accounting; financial reporting. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1204-1209

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