期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：298-302
出版社：University of Oradea
摘要：The financial reporting caused the interest of a number of experts, especially during the period after the
financial fracas of the United States and, subsequently from the European space. In this context, this study
approaches three significant aspects, that, in our opinion, may be, among others, conditions regarding
performance of some financial reporting improved with regard the information they make available. These
aspects aim the company managing structures, exigent involvement of the internal audit and its coordination
with the external audit during the process of elaboration and certification of yearly financial statements.
关键词：Information, Financial Reporting, Audit, Relations System
