Financial Audit under Conditions of Global Economic Crisis

• Autorzy: Vaclovas Lakis
• Języki publikacji: EN

Abstrakty

EN

The objective of an audit is to get a reasonable assurance that in the set of financial statements, as a whole, there are no significant distortions, irrespective of the fact whether they occurred because of mistakes or fraud. An audit has to increase future consumer's reliance on financial statements. This can be achieved if an auditor expresses his/her opinion about financial statements - whether they are prepared in compliance with established financial accounting procedures. (fragment of text)

Słowa kluczowe

PL

Kryzys finansowy; Audyt finansowy; Sprawozdanie finansowe

EN

Financial crisis; Financial audit; Financial statements

• Czasopismo: Argumenta Oeconomica
• Rocznik: 2014
• Numer: nr 1 (32)
• Strony: 5-13

Twórcy

autor

Vaclovas Lakis

• Vilnius University, Lithuania