Riscul informaţional şi necesitatea de audit extern

Abstract

Information risk reflects the probability that the information relied on economic risk estimation is not accurate. One possible cause of the occurrence of uni informational risk is the probability of drawing up the financial statements misleading. The information provided by accounting professionals are needed more categories of users: managers, shareholders, tax bodies, bankers, trade unions have sometimes conflicting interests. Conflict of interests accounting information users and producers have blurred the work of an elite professional by auditors. High information risk, limited availability of reliable information makes it difficult Moldova way entities accessing funding. Studies on the performance of the business and shows that only 18% of media entities and 30% of large entities have audited financial statements. For comparison these indicators, the countries of the region are respectively 44% and 71%.