IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxiiy2012i1p1204-1209.html
   My bibliography  Save this article

Briefing in History of Audit and Financial Reporting

Author

Listed:
  • Dobre Florin,

    (Bucharest University of Economic Studies)

  • Popa Adriana Florina

    (Bucharest University of Economic Studies)

  • Laura Brad

    (Bucharest University of Economic Studies)

Abstract

The rapid development of financial audit and its applicability can be an important factor for the development of a company. The explication is that the financial auditors are not require to account for the company’s transactions, but they have to check the elements from their financial statements taking into account principles, postulates and the criteria for reporting and recording them. Considering that the checking process is based on financial information analysis, we can conclude that presenting some consideration about the development of audit is necessary in order to reveal the audit evolution. Moreover, some recommendations were pointed out in order to improve the credibility of the audit process.

Suggested Citation

  • Dobre Florin, & Popa Adriana Florina & Laura Brad, 2013. "Briefing in History of Audit and Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1204-1209, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1204-1209
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    history; audit; accounting; financial reporting.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1204-1209. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.