CONTABILITATEA CREATIVĂ CA OBIECT AL AUDITULUI FINANCIAR, PRACTICI SPECIFICE DE EXERCITARE ALE ACESTUIA

Abstract

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.