Auditul financiar între imaginea fidelă şi validarea informaţiei contabile

Abstract

Accounting information, properly constructed and audited, provides safety and protection in business. The validation of informations contained in annual financial statements is essential for business credibility and reduction of risk assumed by the entrepreneur. Due to misunderstandings and misinterpretations encountered in practice, financial statements audit still generates many contestations. The clarification of some issues generated by these controversies, may contribute to a better understanding of the nature and purpose of this demarche. Rapid succession of negative events that shooked the economies of several countries revealed new challenges for the financial audit. In the context of global financial crisis, the business environment is facing an increased risk of fraud, with direct implications on financial statements. Without any doubt, through financial audit is certified the reality of accounting information and therefore, the true and fair view of financial position, performance and their modification in a given period of time. CZU: 657.6: 658.1.