CONTUL DE PROFIT ŞI PIERDERE – OBIECT AL AUDITULUI FINANCIAR CONTABIL
THE PROFIT AND LOSS ACCOUNT - FINANCIAL ACCOUNTING AUDIT OBJECT

Summary/Abstract: The need of harmonization between the interests of the financial accounting producers of information and the users of information emphasises the financial listener as an independent expert and is considered to be the person in chrge to guarantee the quality of the financial accounting information. The credibility of the listener’s opinion, the value of his report is based on the quality of the annual financial situations and places great importance on the profit and loss account.

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