• Information Risk and Insurance Theory in Financial Audit 

      Grosu, Maria; Chersan, Ionela-Corina (“Dunarea de Jos” University of Galati, 2013)
      Financial audit role can be justified in terms of three theories, namely motivational theory, agency theory and the theory of insurance. Theory envisages ensuring that the financial audit information reduces risk, reduces ...
    • Information Risk and Insurance Theory in Financial Audit 

      Grosu, Maria; Chersan, Ionela-Corina (Annals of “Dunarea de Jos” University of Galati, 2013)
      Financial audit role can be justified in terms of three theories, namely motivational theory, agency theory and the theory of insurance. Theory envisages ensuring that the financial audit information reduces risk, reduces ...