CONSIDERATIONS ON THE QUALITY OF INFORMATION IN PROFESSIONAL ACCOUNTANT’S ACTIVITY

Ana Maria Pascu () and Emil Horomnea ()
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Ana Maria Pascu: "Alexandru Ioan Cuza" University of Iasi, Romania
Emil Horomnea: "Alexandru Ioan Cuza" University of Iasi, Romania

The USV Annals of Economics and Public Administration, 2013, vol. 13, issue 1(17), 192-200

Abstract: The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity primarily based on trust. The liberty of option granted to the professional accountant in applying specialized regulations imposed certain qualitative limits to the information created by him, summary conceived in the annual financial statements. In order to increase the users confidence in companies financial statements and in businesses also, a fundamental premise is to improve quality and liability in accounting practice and in audit.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:13:y:2013:i:1(17):p:192-200

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