CONSIDERATIONS REGARDING THE ASSURANCE AND GUARANTEE OF THE QUALITY OF THE ACCOUNTING INFORMATION

Lucian Constantin Gabriel Budacia () and Elisabeta Andreea Budacia ()
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Lucian Constantin Gabriel Budacia: Romanian American-University, Bucharest
Elisabeta Andreea Budacia: Romanian American-University, Bucharest

Romanian Economic Business Review, 2022, vol. 17, issue 2, 16-23

Abstract: Accounting is a practical activity carried out by professionals, whose role is to provide useful information for decision making at the level of economic entities. The processing of data in order to obtain information is done by operating with the language and means specific to the accounting system, so that they meet the needs of users. As a formalized language of business, the company's accounting provides internal and external representation of the organization. The production and communication of accounting information can be understood as a service. Any service, in order to be considered quality, must be characterized by objective and quantifiable parameters. Every user of accounting information wants to have information that reflects reality, that is, true information. In order for the user to be able to trust the accounting, the accounting information must be credible, it is necessary to control the quality of the accounting information, which become guarantees of the application and observance of the accounting principles, these are the auditors and censors.

Keywords: accounting information; quality of accounting services; accounting (search for similar items in EconPapers)
Date: 2022
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