the influence of available cash evaluation in the issuing of financial auditor’s opinion
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ID: 169307
2016
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Abstract
In the present context of globalization, providing information that reproduces the true image of an entity, represents one of the main objectives aimed for by the economical-financial entities. To achieve this objective entities use the process of evaluation in order to ensure the real value of the patrimonial elements presented within the financial situations and regarding their certification, the audit process is used, having the aim to obtain a reasonable assurance that the economical-financial information used in the different decisional processes do not contain significant denaturation due to fraud and/ or to error.
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laura-alexandra2016ovidiusthe
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| Authors | ;Mortură Laura-Alexandra |
| Journal | turkish studies |
| Year | 2016 |
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