Strategii moderne de dezvoltare a procedurilor și tehnicilor de audit financiar în calitate de mecanism de responsabilizare a entităților ce recurg la utilizarea practicilor contabilității creative

Abstract

This article aims to highlight the importance of assuring that the company stakeholders are provided with a high quality and accurate information included in the financial statements. As long as the accounting norms offer the flexibility and companies are not limited in using creative accounting techniques, true and fair view of the financial statements has to be supported by the opinion of the financial auditors. Auditors, armed with appropriate techniques and procedures, should serve as protection shield between entity’s financial statements and the stakeholders. CZU: 657.6:005.915; JEL: M42 Auditing, M41 Accounting, M00 General; DOI: https://doi.org/10.53486/isca2023.30