The Validation and Capitalization of the Accounting Truth and of the Appropiate Image in Accountancy by Means of Financial Audit – Practical Specifics
The Validation and Capitalization of the Accounting Truth and of the Appropiate Image in Accountancy by Means of Financial Audit – Practical Specifics

Summary/Abstract: The present scientific research is generated by the concern of bringing forth the validationand capitalization of the accounting truth and the appropiate image in accountancy by means offinancial auditing, refering to the reforms of these two fields based on the profound changes of the lastthree decades, but especially of the present ones. The interest and importance of scientific research isenhanced by the researcher’s ability to highlight the influence of financial auditing on the credibility ofthe financial statements of a public interest economic entity in expressing and validating both the accounting truth and the appropriate image of its financial position. Therefore, it finds solutions to users’ requirements as well as to the needs of an efficient management process.

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