FINANCIAL AUDIT MANAGEMENT
FINANCIAL AUDIT MANAGEMENT
Author(s): Ana PisleagSubject(s): Economy
Published by: Editura Expert Bucureşti - Institutul Naţional de Cercetări Economice
Keywords: management; audit mission; financial audit; audit strategy.
Summary/Abstract: Financial audit expresses, as its main aim, an opinion on the extent to which the financial statements present a true and fair view of the entity’s economic affairs at the balance sheet date and the results for the year ended, in compliance with the laws in force and practices in the country where the entity is established. To achieve this objective, the audit process requires an examination management and methodology to ensure an independent opinion, so as to equally protect all the users of the accounting information: shareholders / partners, state, employees, banks, debtors, customers, suppliers etc.
Journal: Review of General Management
- Issue Year: 2009
- Issue No: 10 (2)
- Page Range: 121-128
- Page Count: 8
- Language: English