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Financial Audit Management



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


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

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    References listed on IDEAS

    1. Piotr BULA & Janusz FUDALIÑSKI, 2010. "The Chaos Theory In Managing An International Company; Example Of Pkn Orlen," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 12(2), pages 33-50, October.
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    More about this item


    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


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