期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：The objective of the financial situations is to provide a true and fair view of the entity.The failure in adequately representing the accounting information highlights the accounting risks. Therefore,an increased attention should be paid to remove the threats that risk activities face within the entity. Accounting risk management can be achieved only by conducting financial audit missions that contribute to their reduction and present an accurate picture.
关键词：accounting risks;financial audit;financial situations;true and fair bview;accounting report.
