|
|
|
|
||||
|
||||
The Role of the Management Accounting in Financial Auditing Quality EnhancementIuliana Eugenia GeorgescuAl. I. Cuza University Leontina BetianuAlexandru Ioan Cuza University - Faculty of Economics and Business Administration Corina MacoveiAlexandru Ioan Cuza University - Faculty of Economics and Business Administration August 2006 Second International Conference on Business, Management and Economics Abstract: The financial audit should allow the auditor to opinionate that the financial statements were drafted in compliance with an identified framework of financial reporting. The financial auditing quality depends, among others, of the quality of the information the auditor avails of in judging the compliance with accounting principles and conventions. Most part of such information is supplied by financial accounting. In our work we attempt to identify the most significant contributions of the information drafted by management accounting in financial auditing and to show how such information, considered confidential, enhance the reliability of the auditor's opinion.
Number of Pages in PDF File: 14 Keywords: management accounting, financial audit, financial information JEL Classification: M49, M47, M46 working papers seriesDate posted: August 15, 2006Suggested CitationContact Information
|
|
||||||||||||||||||
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
FAQ
Terms of Use
Privacy Policy
Copyright
This page was processed by apollo4 in 0.437 seconds
