UNELE REPERE ALE AUDITULUI BILANŢULUI CONTABIL
SOME ASPECTS OF ACCOUNTING AUDIT BALANCE SHEET

Summary/Abstract: A presentation of the financial status, of the financial performance and cash flow leads to the use of relevant, credible, comparable and comprehensible information. In order to be comprehensible, the presentation of the information must be very clear and concise, don’t create confusions and misinterpretations. The user of this financial situations must be offered information of good quality, based on four basic features: to be comprehensible, relevant, credible and comparable.

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