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The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion

Author

Listed:
  • Mortură Laura-Alexandra

    (“1 December 1918†University)

Abstract

In the present context of globalization, providing information that reproduces the true image of an entity, represents one of the main objectives aimed for by the economical-financial entities. To achieve this objective entities use the process of evaluation in order to ensure the real value of the patrimonial elements presented within the financial situations and regarding their certification, the audit process is used, having the aim to obtain a reasonable assurance that the economical-financial information used in the different decisional processes do not contain significant denaturation due to fraud and/ or to error.

Suggested Citation

  • Mortură Laura-Alexandra, 2016. "The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 570-576, February.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:570-576
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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/30.pdf
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    References listed on IDEAS

    as
    1. Nicolae Todea & Ionela Cornelia Stanciu, 2009. "Auditor Liability In Period Of Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-21.
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    More about this item

    Keywords

    auditor’s opinion; financial statements; available cash; evaluation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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