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：2
语种：English
出版社：Ovidius University Press
摘要：The process of decision-making and carrying out of economic transactions is not possible in the lack of accounting information. In order to be useful,it has to be drafted according to the requirements of legal and ethical provisions. In this context,the role of accounting professionals is brought into play as far as the drafting,publication and validation of financial-accounting information are concerned. This approach aims at a thorough study of the problematic of accounting truth and the true and fair view,following the approach of aspects related to the responsibility of accounting professionals with respect to the assurance of information quality. We will have in view the production and communication of information,as well as its validation by means of auditing. The results of research highlight the fact that the responsibility for producing faithful (real) financial-accounting information which is useful to the decision-making process pertains to the taking on of professional responsibility,the observance of legal framework and professional deontology norms,not to mention the disinterested application of professional experience and refinement.
关键词：accounting truth;true and fair view;audit;professional responsibility.
