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Financial Audit and a Well Organized Accounting

Author

Listed:
  • Starcea Dumitru

    (Constantin Brancusi University of Targu Jiu, Faculty of Economics, Romania)

Abstract

Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still need for a financial audit meant to certify the accuracy of the data within the balance sheet and financial reports in connection with the entities’ operations.

Suggested Citation

  • Starcea Dumitru, 2009. "Financial Audit and a Well Organized Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 309-312, May.
  • Handle: RePEc:cbu:jrnlec:y:2009:v:1:p:309-312
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    More about this item

    Keywords

    financial audit; financial report; balance sheet; accounting; standards;

    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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