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Importance Of Financial Audit In Lowering Informational Risk

Author

Listed:
  • Gabriela JINGA

    (Academy of Economic Studies Bucharest, Romania,Faculty of Accounting)

Abstract

The financial audit enables the credibility of the financial statements to be improved, from both accountants and financial information users’ standpoints. This audit is required to provide information quality control. The article is intended to submit the causes involved in the occurrence of the informational risk as well as in the ways to lower risks.

Suggested Citation

  • Gabriela JINGA, 2009. "Importance Of Financial Audit In Lowering Informational Risk," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 10(2), pages 139-143, November.
    • Handle: RePEc:fmb:journl:v:10:y:2009:i:2:p:139-143
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    Citations

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    Cited by:

    1. Tatiana Dănescu & Mihaela Prozan & Andreea Cristina Dănescu, 2011. "Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-17.

    More about this item

    Keywords

    : financial audit; financial information; informational risk; credibility.;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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