Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Subject: search.filters.subject.financial audit

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    Elucidarea conexiunilor: explorarea relaţiei dintre contabilitatea creativă şi autorităţile de reglementare
    (CEP USM, 2023-07-24) Bogos (Calancea), Eugenia
    This article analyses the relationship between creative accounting practices and regulators, aiming to spot a light on the underlying factors that influence and shape this connection. Creative accounting refers to the deliberate manipulation of financial statements to portray a more favorable image of a company's performance, often at the price of transparency, accuracy and reliance. The article also describes the possible strategies which authorities, which are responsible for enforcing accounting standards and ensuring the integrity of financial reporting can apply in order to limit creative accouting.
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    Evaluarea impactului auditului financiar asupra gestiunii finanţelor publice
    (CEP USM, 2024-09-20) Secrieru, Vasile; Mateoc – Sârb, Nicoleta
    The financial audit at the level of a public institution involves the audit of its financial statements or reports. In financial reports of public institutions it is reflected, the buget of the public institution consisting of the following blocks: income, expenses, non-financial assets, financial assets, liabilities and change in cash balance. These blocks are based on the elements of the budget classification, namely: organizational classification, functional classification, program classification, economic classification and source classification. Regardless, however, of the elements of the budget classification, they all reflect public finances. Therefore, in the process of assessing the impact of the financial audit, the author will consider the impact of the financial audit on the management of public finances. The audit results must reflect the conclusions and recommendations on the financial statements of the audited institution, so as to eliminate financial and management risks and improve the quality of financial reports.
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    CONTABILITATEA CREATIVĂ CA OBIECT AL AUDITULUI FINANCIAR, PRACTICI SPECIFICE DE EXERCITARE ALE ACESTUIA
    (CEP USM, 2021-04-22) Bagos (Calancea), Eugenia
    This article aims to define the notion of creative accounting, alongside with the specific risks and consequences of usage of the creative accounting practices by the firms. There is also presented the actuality of the topic, the main reasons why accounting professionals may use these techniques, the double perspective of creative accounting and the main instruments that may be applied in order to mitigate the bad practices. One of the important role in identi- fication and mitigation of the creative accounting practices are the high quality audit procedures performed throughout the audit engagements.
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    CONTABILITATEA CREATIVĂ CA OBIECT AL AUDITULUI FINANCIAR, PRACTICI SPECIFICE DE EXERCITARE ALE ACESTUIA
    (CEP USM, 2021) Calancea, Eugenia
    This article aims to define the notion of creative accounting, alongside with the specific risks and consequences of usage of the creative accounting practices by the firms. There is also presented the actuality of the topic, the main reasons why accounting professionals may use these techniques, the double perspective of creative accounting and the main instruments that may be applied in order to mitigate the bad practices. One of the important role in identification and mitigation of the creative accounting practices are the high quality audit procedures performed throughout the audit engagemen.