Cele mai frecvente erori în timpul procesului de diagnostic financiar

Abstract

This article explores the most frequent errors that occur during the financial diagnostic process. The study begins by discussing the importance of financial diagnostic and its necessity in the current economic climate. The research methodology employed in the study is then presented. The errors that are most commonly found in the diagnostic process are also discussed, including issues related to accounting principles and financial reporting. Additionally, the article examines the boundary between fraud and error, highlighting the need for increased vigilance in detecting financial improprieties. Finally, the article offers some practical recommendations for avoiding errors during the financial diagnostic process. The findings of this study are relevant to financial analysts, auditors, and managers who are involved in the diagnostic process and can serve as a guide to help them identify and mitigate potential errors. CZU: 336.532.1:658.15; JEL: G17, G32, M41, M42; DOI: https://doi.org/10.53486/issc2023.19