IDEAS home Printed from https://ideas.repec.org/a/fmb/journl/v10y2009i2p121-128.html
   My bibliography  Save this article

Financial Audit Management

Author

Listed:
  • Ana PISLEAG

    () (“Spiru Haret” University Bucharest, Romania,Faculty of Management Brasov)

Abstract

Financial audit expresses, as its main aim, an opinion on the extent to which the financial statements present a true and fair view of the entity’s economic affairs at the balance sheet date and the results for the year ended, in compliance with the laws in force and practices in the country where the entity is established. To achieve this objective, the audit process requires an examination management and methodology to ensure an independent opinion, so as to equally protect all the users of the accounting information: shareholders / partners, state, employees, banks, debtors, customers, suppliers etc.

Suggested Citation

  • Ana PISLEAG, 2009. "Financial Audit Management," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 10(2), pages 121-128, November.
  • Handle: RePEc:fmb:journl:v:10:y:2009:i:2:p:121-128
    as

    Download full text from publisher

    File URL: http://www.managementgeneral.ro/pdf/2_2009_11.pdf
    Download Restriction: no

    More about this item

    Keywords

    management; audit mission; financial audit; audit strategy;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G20 - Financial Economics - - Financial Institutions and Services - - - 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:fmb:journl:v:10:y:2009:i:2:p:121-128. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (George Maniu). General contact details of provider: http://edirc.repec.org/data/fbuspro.html .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.