文章基本信息

标题：Audit and External Informational System
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作者：Sorinel Domnişoru ; orin-Sandu Vînătoru ; Mariana Gîrbaci 等
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2010
卷号：2
页码：1-10
语种：English
出版社：Universitaria Craiova
摘要：The article describes in a real and elaborate manner the aspects concerning the correlation between statutory audit and the financial communication provided by the entity,by means of financial statements.In order to avail of a complex image of this issue,we have begun by stating clearly the importance confered on the financial communication supplied by the entity,particulalrly,when dealing with companies quoted on Stock Exchange,which enables us to observe the reason why certain objectives concerning the external communication should be covered by IFRS together with accounting standards.Simultaneously,the audit standard,as part of operational mechanisms necessary for the economy and the success of capital markets,has been reconsidered to improve the financial communication of the entity with the environment in which it operates.Therefore,we may consider the audit as a means of developing a high-achieving communication,concerned with the users outside the entity and required for the management performance.
关键词：audit;financial communication;financial statements;decisions;transparency.