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Auditor Liability In Period Of Financial Crisis

Author

Listed:
  • Nicolae Todea
  • Ionela Cornelia Stanciu

Abstract

This paper deals with issues of how to take on the responsibility of the auditor, especially in this time of crisis that hits the whole society. Significant role of financial auditor and the lies that the auditor is unable to give reasonable assurance that financial statement are not tainted by fraud and material errors. This results from International Standards on Auditing, which indicated that many users rely on financial statements as their primary source of information because they are unable to obtain additional information to meet specific information needs.

Suggested Citation

  • Nicolae Todea & Ionela Cornelia Stanciu, 2009. "Auditor Liability In Period Of Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-21.
    • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:21
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1120091/21.pdf
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    Citations

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    Cited by:

    1. Mortură Laura-Alexandra, 2016. "The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 570-576, February.
    2. Alina-Teodora CIUHUREANU, 2016. "Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1349-1349.
    3. Laura-Alexandra MORTURA, 2018. "The Activity Of Financial Audit In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(2), pages 65-72.

    More about this item

    Keywords

    economic crisis; responsibility; economy; financial statements; error; fraud;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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