Home Volumul 2 CONSIDERAłII PRIVIND NECESITATEA AUDITĂRII SITUAłIILOR FINANCIARE

CONSIDERAłII PRIVIND NECESITATEA AUDITĂRII SITUAłIILOR FINANCIARE


Poliana Alexandra Iovicescu
Universitatea Europeană "Drăgan" din Lugoj, Facultatea de StiinŃe Economice
Str. Ion Huniade, Nr. 2, 350500 Lugoj, Timis, România, Tel. 0256.359.198,
Fax. 0256.359.200, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
The intention of this article is to present the need of the financial statements audit due to the
important rebuildings that have occured during the last two years both economically as well
as socially, at the global level. The research method was a theorethical one, of consulting
significant regulations and literature from the financial audit field and there were also
presented major elements which result from the financial audit work.
Keywords: audit of financial statements, going concern, competent and independent
experts.

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