• Financial Audit – Undisputed Source in Precise Informing of Financial Statement’s Users 

      Afanase, Constantin (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      Financial audit implies a methodology of assessment to ensure an independent opinion so that to equally protect all the users of financial information: shareholders, state, employees, banks, stock exchange, debtors, ...
    • 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 ...