STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW

The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important...

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Bibliographic Details
Main Authors: Matis Dumitru, Bota Avram Florin
Format: Article
Language:deu
Published: University of Oradea 2008-05-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf