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Financial Audit Management

Author

Listed:
  • Ana PISLEAG

    (“Spiru Haret” University Bucharest, Romania,Faculty of Management Brasov)

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.

Suggested Citation

  • Ana PISLEAG, 2009. "Financial Audit Management," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 10(2), pages 121-128, November.
    • Handle: RePEc:fmb:journl:v:10:y:2009:i:2:p:121-128
    as

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    File URL: http://www.managementgeneral.ro/pdf/2_2009_11.pdf
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    More about this item

    Keywords

    management; audit mission; financial audit; audit strategy;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G20 - Financial Economics - - Financial Institutions and Services - - - General

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