The Role of the Management Accounting in Financial Auditing Quality Enhancement

Second International Conference on Business, Management and Economics

14 Pages Posted: 15 Aug 2006

See all articles by Iuliana Eugenia Georgescu

Iuliana Eugenia Georgescu

Al. I. Cuza University

Leontina Betianu

Alexandru Ioan Cuza University - Faculty of Economics and Business Administration

Corina Macovei

Alexandru Ioan Cuza University - Faculty of Economics and Business Administration

Date Written: August 2006

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.

Keywords: management accounting, financial audit, financial information

JEL Classification: M49, M47, M46

Suggested Citation

Iuliana Eugenia, Georgescu and Betianu, Leontina and Macovei, Corina, The Role of the Management Accounting in Financial Auditing Quality Enhancement (August 2006). Second International Conference on Business, Management and Economics, Available at SSRN: https://ssrn.com/abstract=924337 or http://dx.doi.org/10.2139/ssrn.924337

Georgescu Iuliana Eugenia (Contact Author)

Al. I. Cuza University ( email )

Carol I Blvd, Nr.11
Lasi
Romania

Leontina Betianu

Alexandru Ioan Cuza University - Faculty of Economics and Business Administration ( email )

Bd. Carol I no.22
Iasi, RO-700505
Romania

Corina Macovei

Alexandru Ioan Cuza University - Faculty of Economics and Business Administration ( email )

Bd. Carol I no.22
Iasi, RO-700505
Romania

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