WAYS OF MAINTAINING THE QUALITY OF FINANCIAL AUDIT IN THE CONTEXT OF VALIDATING FINANCIAL STATEMENTS
WAYS OF MAINTAINING THE QUALITY OF FINANCIAL AUDIT IN THE CONTEXT OF VALIDATING FINANCIAL STATEMENTS

Summary/Abstract: It is well known that an economic and social entity, which keeps an accounting record in accordance with the provisions of the International Accounting Standards, carries out a credible and correct activity. The aim of the regular check of the activity of an enterprise by a professional in the field, who has adequate professional and moral qualities is that of generating trust in the accounting information provided by the entity. The importance of financial audit lies in the confirmation and increase of the credibility of the information found in the financial statements, indispensable for the future decisions of their users. The fact that the information was obtained and presented in accordance with generally accepted accounting standards and principles makes it more plausible.

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