CONSIDERATIONS REGARDING THE AUDIT OF FINANCIAL SITUATIONS

Article English OPEN
Maria-Madalina, Salomia (2012)
  • Publisher: Universităţii "Constantin Brâncoveanu"
  • Journal: Strategii Manageriale, volume 15, issue 1, pages 51-55 (issn: 1844-668X)
  • Subject: HF5001-6182 | Business | audit | audit, financial audit, auditor, financial statements, audit report | auditor | audit report | financial audit | financial situations
    • jel: jel:M42

In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest of the business society located outside the Romanian space. From the result of the auditing of financial situations of a entity, various information may be obtained which is used by different groups that present opinions, knowledge and divergent interests such as: managers, investors, financial creditors, commercial creditors, clients, suppliers, employees, the government and its institutions, bankers, financial analysts, the public, the business community and other entities who base themselves on the objectivity and integrity of the financial situations audited.
  • References (5)

    1. Ana Stoian (2009), Audit financiar-contabil, ASE Publishing, Bucharest,

    2. The Romanian Chamber of Financial Auditors (2009), Manual de Standarde Internationale de Audit si Control de Calitate, IRECSON Publishing, Bucharest

    3. Marin Toma (2009), Initiere in auditul situatiilor financiare ale unei entitati, Third Edition, CECCAR Publishing, Bucharest,

    4. O.M.F.P. no. 403/22.04.1999 regarding the approval of accounting regulations which is in conformity with the fourth directive of the European Economic Community and with the International Standards of Accounting O.G. no. .480/04.10.1999.

    5. Emergency Ordonance no. 75/01.06.1999, M.O. nr. 256/04.06.1999.

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