The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion

Mortură Laura-Alexandra ()
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Mortură Laura-Alexandra: “1 December 1918†University

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 2, 570-576

Abstract: In the present context of globalization, providing information that reproduces the true image of an entity, represents one of the main objectives aimed for by the economical-financial entities. To achieve this objective entities use the process of evaluation in order to ensure the real value of the patrimonial elements presented within the financial situations and regarding their certification, the audit process is used, having the aim to obtain a reasonable assurance that the economical-financial information used in the different decisional processes do not contain significant denaturation due to fraud and/ or to error.

Keywords: auditor’s opinion; financial statements; available cash; evaluation (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:570-576

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