AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2009, Vol 11, Issue 1
Abstract
This paper deals with issues of how to take on the responsibility of the auditor, especially in this time of crisis that hits the whole society. Significant role of financial auditor and the lies that the auditor is unable to give reasonable assurance that financial statement are not tainted by fraud and material errors. This results from International Standards on Auditing, which indicated that many users rely on financial statements as their primary source of information because they are unable to obtain additional information to meet specific information needs.
Authors and Affiliations
Nicolae Todea, Ionela Stanciu
Keywords
Related Articles
- EP ID EP107944
- DOI -
- Views 66
- Downloads 0
STUDY REGARDING THE PERCEPTION OF THE CSR CONCEPT AMONG THE ALBA IULIA ENTERPRISES
Although several years ago people rejected the idea of corporate responsibility, today CSR is a concept directly related to sustainable development, competitive companies, to modern firms. But unfortunately, in Romania c...
THE ACCESS OF SMALL AND MEDIUM SIZE ENTERPRISES TO BANKING FINANCING AND CURRENT CHALLANGES: THE CASE OF EU COUNTRIES
Bank loans are a vital resource for SMEs financing because of the reduced possibilities of these firms to find alternative sources of financing. In the context of the current crisis, the access to loans for SMEs has de...
EGOVERNMENT: NEW PERSPECTIVES ON THE FUTURE OF GOVERNMENT DIGITISATION
In the last five years, the new waves in Information and Communication Technologies together with the increase of mobile technologies have developed new possibilities for the collaboration between the governments and t...
CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS
This paper presents a theoretical discussion about the organization of the professions of accounting and auditing in Albania and the most recent changes that have encompassed the Albanian financial and accounting lands...
NEW CHALLENGES FOR R&D AND INNOVATION IN ROMANIA
Romania is currently facing many difficulties in order to cope with financial and economic crisis as well as to reach the Europe 2020 targets. This paper presents the new challenges faced by Romanian Research, Developm...