文章基本信息

标题：Auditor Liability In Period Of Financial Crisis
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作者：Nicolae Todea ; „1 Decembrie 1918” University of Alba Iulia Ionela Cornelia Stanciu ; „1 Decembrie 1918” University of Alba Iulia 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2009
卷号：1
期号：11
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：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.
关键词：economic crisis; responsibility; economy; financial statements; error; fraudnce