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Finishing the Financial Audit Mission

Author

Listed:
  • Stãnescu Niculina

    (Constantin Brâncoveanu University Pitesti)

Abstract

The purpose of the financial audit is to ensure the credibility of the financial statements presented to the shareholders, investors, send to the financial institutions and to the public but also to contribute to the good operating of the company. Users needs for financial audit, review the historical financial statements, review of interimediar financial statements, procedures, have increased lately due to requests of regulators or as a result of shareholders interests to protect their business. Only a quality financial audit, which assumes conformity with International Standards on Auditing, Ethic Code and valid national regulations, will achive the objectives and fulfill its purpose.

Suggested Citation

  • Stãnescu Niculina, 2012. "Finishing the Financial Audit Mission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1697-1699, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1697-1699
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    More about this item

    Keywords

    financial audit; audit report; auditor conclusions; recommendations; review financial statements;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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