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Auditing The Credit Institutions

Author

Listed:
  • Mariana Vlad

Abstract

The objective of financial statements prepared by credit institutions is to provide information about an entity's financial position, performance and changes in financial position. The primary objectives of an audit are to enable the auditor to express an option on whether or not the bank's financial statements fairly reflect its financial condition, and the results of its operations for a given period. The external audit report is normally addressed to shareholders, but is used by many other parties, such as National Bank of Romania, financial professionals, depositors, and creditors.

Suggested Citation

  • Mariana Vlad, 2006. "Auditing The Credit Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-45.
    • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:45
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    File URL: http://oeconomica.uab.ro/upload/lucrari/820061/45.pdf
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    More about this item

    Keywords

    audit; credit institutions; accounting.;
    All these keywords.

    JEL classification:

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

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