STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW
The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Matis Dumitru [verfasserIn] Bota Avram Florin [verfasserIn] |
|---|
| Format: |
E-Artikel |
|---|---|
| Sprache: |
Deutsch ; Englisch ; Französisch ; Italienisch |
| Erschienen: |
2008 |
|---|
| Schlagwörter: |
true and fair view; financial audit; survey; financial auditor; financial statements |
|---|
| Übergeordnetes Werk: |
In: Annals of the University of Oradea: Economic Science - University of Oradea, 2009, 3(2008), 1, Seite 1298-1309 |
|---|---|
| Übergeordnetes Werk: |
volume:3 ; year:2008 ; number:1 ; pages:1298-1309 |
| Links: |
|---|
| Katalog-ID: |
DOAJ072724218 |
|---|
| LEADER | 01000caa a22002652 4500 | ||
|---|---|---|---|
| 001 | DOAJ072724218 | ||
| 003 | DE-627 | ||
| 005 | 20230309111527.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 230228s2008 xx |||||o 00| ||ger c | ||
| 035 | |a (DE-627)DOAJ072724218 | ||
| 035 | |a (DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rakwb | ||
| 041 | |a ger |a eng |a fre |a ita | ||
| 050 | 0 | |a HF5001-6182 | |
| 050 | 0 | |a HG1-9999 | |
| 100 | 0 | |a Matis Dumitru |e verfasserin |4 aut | |
| 245 | 1 | 0 | |a STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW |
| 264 | 1 | |c 2008 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. | ||
| 650 | 4 | |a true and fair view; financial audit; survey; financial auditor; financial statements | |
| 653 | 0 | |a Business | |
| 653 | 0 | |a Finance | |
| 700 | 0 | |a Bota Avram Florin |e verfasserin |4 aut | |
| 773 | 0 | 8 | |i In |t Annals of the University of Oradea: Economic Science |d University of Oradea, 2009 |g 3(2008), 1, Seite 1298-1309 |w (DE-627)1760628220 |x 15825450 |7 nnns |
| 773 | 1 | 8 | |g volume:3 |g year:2008 |g number:1 |g pages:1298-1309 |
| 856 | 4 | 0 | |u https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77 |z kostenfrei |
| 856 | 4 | 0 | |u http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf |z kostenfrei |
| 856 | 4 | 2 | |u https://doaj.org/toc/1222-569X |y Journal toc |z kostenfrei |
| 856 | 4 | 2 | |u https://doaj.org/toc/1582-5450 |y Journal toc |z kostenfrei |
| 912 | |a GBV_USEFLAG_A | ||
| 912 | |a SYSFLAG_A | ||
| 912 | |a GBV_DOAJ | ||
| 951 | |a AR | ||
| 952 | |d 3 |j 2008 |e 1 |h 1298-1309 | ||
| author_variant |
m d md b a f baf |
|---|---|
| matchkey_str |
article:15825450:2008----::tdrgrighqaiyfhtuadariwupidyhfnnilttmnsrm |
| hierarchy_sort_str |
2008 |
| callnumber-subject-code |
HF |
| publishDate |
2008 |
| allfields |
(DE-627)DOAJ072724218 (DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77 DE-627 ger DE-627 rakwb ger eng fre ita HF5001-6182 HG1-9999 Matis Dumitru verfasserin aut STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. true and fair view; financial audit; survey; financial auditor; financial statements Business Finance Bota Avram Florin verfasserin aut In Annals of the University of Oradea: Economic Science University of Oradea, 2009 3(2008), 1, Seite 1298-1309 (DE-627)1760628220 15825450 nnns volume:3 year:2008 number:1 pages:1298-1309 https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77 kostenfrei http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf kostenfrei https://doaj.org/toc/1222-569X Journal toc kostenfrei https://doaj.org/toc/1582-5450 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 3 2008 1 1298-1309 |
| spelling |
(DE-627)DOAJ072724218 (DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77 DE-627 ger DE-627 rakwb ger eng fre ita HF5001-6182 HG1-9999 Matis Dumitru verfasserin aut STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. true and fair view; financial audit; survey; financial auditor; financial statements Business Finance Bota Avram Florin verfasserin aut In Annals of the University of Oradea: Economic Science University of Oradea, 2009 3(2008), 1, Seite 1298-1309 (DE-627)1760628220 15825450 nnns volume:3 year:2008 number:1 pages:1298-1309 https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77 kostenfrei http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf kostenfrei https://doaj.org/toc/1222-569X Journal toc kostenfrei https://doaj.org/toc/1582-5450 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 3 2008 1 1298-1309 |
| allfields_unstemmed |
(DE-627)DOAJ072724218 (DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77 DE-627 ger DE-627 rakwb ger eng fre ita HF5001-6182 HG1-9999 Matis Dumitru verfasserin aut STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. true and fair view; financial audit; survey; financial auditor; financial statements Business Finance Bota Avram Florin verfasserin aut In Annals of the University of Oradea: Economic Science University of Oradea, 2009 3(2008), 1, Seite 1298-1309 (DE-627)1760628220 15825450 nnns volume:3 year:2008 number:1 pages:1298-1309 https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77 kostenfrei http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf kostenfrei https://doaj.org/toc/1222-569X Journal toc kostenfrei https://doaj.org/toc/1582-5450 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 3 2008 1 1298-1309 |
| allfieldsGer |
(DE-627)DOAJ072724218 (DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77 DE-627 ger DE-627 rakwb ger eng fre ita HF5001-6182 HG1-9999 Matis Dumitru verfasserin aut STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. true and fair view; financial audit; survey; financial auditor; financial statements Business Finance Bota Avram Florin verfasserin aut In Annals of the University of Oradea: Economic Science University of Oradea, 2009 3(2008), 1, Seite 1298-1309 (DE-627)1760628220 15825450 nnns volume:3 year:2008 number:1 pages:1298-1309 https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77 kostenfrei http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf kostenfrei https://doaj.org/toc/1222-569X Journal toc kostenfrei https://doaj.org/toc/1582-5450 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 3 2008 1 1298-1309 |
| allfieldsSound |
(DE-627)DOAJ072724218 (DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77 DE-627 ger DE-627 rakwb ger eng fre ita HF5001-6182 HG1-9999 Matis Dumitru verfasserin aut STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. true and fair view; financial audit; survey; financial auditor; financial statements Business Finance Bota Avram Florin verfasserin aut In Annals of the University of Oradea: Economic Science University of Oradea, 2009 3(2008), 1, Seite 1298-1309 (DE-627)1760628220 15825450 nnns volume:3 year:2008 number:1 pages:1298-1309 https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77 kostenfrei http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf kostenfrei https://doaj.org/toc/1222-569X Journal toc kostenfrei https://doaj.org/toc/1582-5450 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 3 2008 1 1298-1309 |
| language |
German English French Italian |
| source |
In Annals of the University of Oradea: Economic Science 3(2008), 1, Seite 1298-1309 volume:3 year:2008 number:1 pages:1298-1309 |
| sourceStr |
In Annals of the University of Oradea: Economic Science 3(2008), 1, Seite 1298-1309 volume:3 year:2008 number:1 pages:1298-1309 |
| format_phy_str_mv |
Article |
| institution |
findex.gbv.de |
| topic_facet |
true and fair view; financial audit; survey; financial auditor; financial statements Business Finance |
| isfreeaccess_bool |
true |
| container_title |
Annals of the University of Oradea: Economic Science |
| authorswithroles_txt_mv |
Matis Dumitru @@aut@@ Bota Avram Florin @@aut@@ |
| publishDateDaySort_date |
2008-01-01T00:00:00Z |
| hierarchy_top_id |
1760628220 |
| id |
DOAJ072724218 |
| language_de |
deutsch englisch franzoesisch italienisch |
| fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">DOAJ072724218</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230309111527.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">230228s2008 xx |||||o 00| ||ger c</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)DOAJ072724218</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">ger</subfield><subfield code="a">eng</subfield><subfield code="a">fre</subfield><subfield code="a">ita</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5001-6182</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HG1-9999</subfield></datafield><datafield tag="100" ind1="0" ind2=" "><subfield code="a">Matis Dumitru</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2008</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">true and fair view; financial audit; survey; financial auditor; financial statements</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Business</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Finance</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">Bota Avram Florin</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Annals of the University of Oradea: Economic Science</subfield><subfield code="d">University of Oradea, 2009</subfield><subfield code="g">3(2008), 1, Seite 1298-1309</subfield><subfield code="w">(DE-627)1760628220</subfield><subfield code="x">15825450</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:3</subfield><subfield code="g">year:2008</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:1298-1309</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/1222-569X</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/1582-5450</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_DOAJ</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">3</subfield><subfield code="j">2008</subfield><subfield code="e">1</subfield><subfield code="h">1298-1309</subfield></datafield></record></collection>
|
| callnumber-first |
H - Social Science |
| author |
Matis Dumitru |
| spellingShingle |
Matis Dumitru misc HF5001-6182 misc HG1-9999 misc true and fair view; financial audit; survey; financial auditor; financial statements misc Business misc Finance STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW |
| authorStr |
Matis Dumitru |
| ppnlink_with_tag_str_mv |
@@773@@(DE-627)1760628220 |
| format |
electronic Article |
| delete_txt_mv |
keep |
| author_role |
aut aut |
| collection |
DOAJ |
| remote_str |
true |
| callnumber-label |
HF5001-6182 |
| illustrated |
Not Illustrated |
| issn |
15825450 |
| topic_title |
HF5001-6182 HG1-9999 STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW true and fair view; financial audit; survey; financial auditor; financial statements |
| topic |
misc HF5001-6182 misc HG1-9999 misc true and fair view; financial audit; survey; financial auditor; financial statements misc Business misc Finance |
| topic_unstemmed |
misc HF5001-6182 misc HG1-9999 misc true and fair view; financial audit; survey; financial auditor; financial statements misc Business misc Finance |
| topic_browse |
misc HF5001-6182 misc HG1-9999 misc true and fair view; financial audit; survey; financial auditor; financial statements misc Business misc Finance |
| format_facet |
Elektronische Aufsätze Aufsätze Elektronische Ressource |
| format_main_str_mv |
Text Zeitschrift/Artikel |
| carriertype_str_mv |
cr |
| hierarchy_parent_title |
Annals of the University of Oradea: Economic Science |
| hierarchy_parent_id |
1760628220 |
| hierarchy_top_title |
Annals of the University of Oradea: Economic Science |
| isfreeaccess_txt |
true |
| familylinks_str_mv |
(DE-627)1760628220 |
| title |
STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW |
| ctrlnum |
(DE-627)DOAJ072724218 (DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77 |
| title_full |
STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW |
| author_sort |
Matis Dumitru |
| journal |
Annals of the University of Oradea: Economic Science |
| journalStr |
Annals of the University of Oradea: Economic Science |
| callnumber-first-code |
H |
| lang_code |
ger eng fre ita |
| isOA_bool |
true |
| recordtype |
marc |
| publishDateSort |
2008 |
| contenttype_str_mv |
txt |
| container_start_page |
1298 |
| author_browse |
Matis Dumitru Bota Avram Florin |
| container_volume |
3 |
| class |
HF5001-6182 HG1-9999 |
| format_se |
Elektronische Aufsätze |
| author-letter |
Matis Dumitru |
| author2-role |
verfasserin |
| title_sort |
study regarding the quality of the true and fair view supplied by the financial statements from financial auditor’s point of view |
| callnumber |
HF5001-6182 |
| title_auth |
STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW |
| abstract |
The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. |
| abstractGer |
The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. |
| abstract_unstemmed |
The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects. |
| collection_details |
GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ |
| container_issue |
1 |
| title_short |
STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW |
| url |
https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77 http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf https://doaj.org/toc/1222-569X https://doaj.org/toc/1582-5450 |
| remote_bool |
true |
| author2 |
Bota Avram Florin |
| author2Str |
Bota Avram Florin |
| ppnlink |
1760628220 |
| callnumber-subject |
HF - Commerce |
| mediatype_str_mv |
c |
| isOA_txt |
true |
| hochschulschrift_bool |
false |
| callnumber-a |
HF5001-6182 |
| up_date |
2024-07-03T13:42:36.046Z |
| _version_ |
1803565563700576256 |
| fullrecord_marcxml |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">DOAJ072724218</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230309111527.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">230228s2008 xx |||||o 00| ||ger c</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)DOAJ072724218</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DOAJ2a3cc9a742c8475e98a87dba0f6e9b77</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">ger</subfield><subfield code="a">eng</subfield><subfield code="a">fre</subfield><subfield code="a">ita</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5001-6182</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HG1-9999</subfield></datafield><datafield tag="100" ind1="0" ind2=" "><subfield code="a">Matis Dumitru</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2008</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">true and fair view; financial audit; survey; financial auditor; financial statements</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Business</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Finance</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">Bota Avram Florin</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Annals of the University of Oradea: Economic Science</subfield><subfield code="d">University of Oradea, 2009</subfield><subfield code="g">3(2008), 1, Seite 1298-1309</subfield><subfield code="w">(DE-627)1760628220</subfield><subfield code="x">15825450</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:3</subfield><subfield code="g">year:2008</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:1298-1309</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doaj.org/article/2a3cc9a742c8475e98a87dba0f6e9b77</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/236.pdf</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/1222-569X</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/1582-5450</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_DOAJ</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">3</subfield><subfield code="j">2008</subfield><subfield code="e">1</subfield><subfield code="h">1298-1309</subfield></datafield></record></collection>
|
| score |
7.401535 |