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Financial Audit Of Financial Control Versus - An Overall Analysis

Author

Listed:
  • Gheorghe MOROSAN

    (Stefan cel Mare University of Suceava, Romania)

Abstract

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical realities and their comparison. The purpose of this paper is to analyze the picture of the two concepts by presenting the differences and the similarities of them. The paper presents an evolution of the two terms in terms of Romanian organizations.

Suggested Citation

  • Gheorghe MOROSAN, 2013. "Financial Audit Of Financial Control Versus - An Overall Analysis," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 2(2), pages 1-7, July.
    • Handle: RePEc:scm:ecofrm:v:2:y:2013:i:2:p:7
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    File URL: http://ecoforumjournal.ro/index.php/eco/article/download/46/37
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    References listed on IDEAS

    as
    1. Viorel TURCANU & Ionel BOSTAN & Dorel MATES & Marian SOCOLIUC & Veronica GROSU, 2008. "The Planification Of An Audit Of Annual Financial Situations From The Viewpoint Of The International Standard Of Audit 300," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 8(1(8)), pages 136-141, June.
    2. Ana - Maria ZAICEANU & Elena HLACIUC, 2013. "The Applicability Of Bayes’ Theorem Inaudit Risk," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 1(1), pages 100-111, June.
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    Cited by:

    1. Veronica Grosu & Dorel Mateș & Monica-Laura Zlati & Svetlana Mihaila & Marian Socoliuc & Marius-Sorin Ciubotariu & Simona-Maria Tanasă, 2020. "Econometric Model for Readjusting Significance Threshold Levels through Quick Audit Tests Used on Sustainable Companies," Sustainability, MDPI, vol. 12(19), pages 1-32, October.

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