Accounting Risks of the Entity and the True and Fair View

The objective of the financial situations is to provide a true and fair view of the entity.The failure in adequately representing the accounting information highlights the accounting risks. Therefore, an increased attention should be paid to remove the threats that risk activities face within the entity. Accounting risk management can be achieved only by conducting financial audit missions that contribute to their reduction and present an accurate picture.

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Year of publication:	2012
Authors:	Corina, Ducu
Published in:	Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XII.2012, 1, p. 1376-1381
Publisher:	Facultatea de Ştiinţe Economice
Subject:	accounting risks \| financial audit \| financial situations \| true and fair bview \| accounting report

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Extent:	application/pdf
Type of publication:	Article
Classification:	M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010925983