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Accounting Risks of the Entity and the True and Fair View

Author

Listed:
  • Ducu Corina

    (”1 Decembrie 1918” University of Alba Iulia ”Constantin Brâncoveanu” University Piteºti)

Abstract

The objective of the financial situations is to provide a true and fair view of the entity.The failure in adequately representing the accounting information highlights the accounting risks. Therefore, an increased attention should be paid to remove the threats that risk activities face within the entity. Accounting risk management can be achieved only by conducting financial audit missions that contribute to their reduction and present an accurate picture.

Suggested Citation

  • Ducu Corina, 2012. "Accounting Risks of the Entity and the True and Fair View," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1376-1381, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1376-1381
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    More about this item

    Keywords

    accounting risks; financial audit; financial situations; true and fair bview; accounting report.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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