文章基本信息

标题：Information Risk and Insurance Theory in Financial Audit
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作者：Maria GROSU ; Ionela-Corina CHERSAN
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2013
期号：1
出版社：Dunarea de Jos University of Galati
摘要：Financial audit role can be justified in terms of three theories, namely motivational theory, agency theory and the theory of insurance. Theory envisages ensuring that the financial audit information reduces risk, reduces the risk that the information provided to users by public entities may not be correct. Financial and accounting information users should consider both the risk of failure and risk information. Implications could be the next chain: risk reduction information leads to a reduction in the risk premium demanded by investors, leading to a reduction in costs allocated to capital. In this article we try to demonstrate financial audit role in risk reduction information, but with the justification that it is a reasonable assurance
关键词：Financial audit; Insurance theory; ; Risk of audit; Information risk