Detecting the Difficult Situations for the Companies in Terms of the External Risks. The Auditors’ Aproach
Author:
Associate Professor PhD Daniela ZĂPODEANU, Associate Professor PhD Marcel Ioan BOLOŞ, Univ. Lecturer PhD Student Mariana FARCAŞ, Stela MARIAN
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DOI:
Keywords:
the matrix of risks, financial- economical ratios, the audits’ mission, stakeholders
Abstract:
The auditors’ mission to transmit an opinion on the financial statements of the company supposes that the auditor will assume the responsibility for identifying and evaluating the risks of the financial statements alteration, by understanding the company and the company’s’ environment. That’s why the credit for the accounting information given by the financial statements, certified by the auditors’ expressed opinion, can be consolidated by elaborating and disseminating in the concerned environment the matrix of risks to which the company will be exposed in the future. This work proposes to elaborate and perfect some models of risk diagnosis (in order to detect the operational, financial or bankruptcy risks) based on the necessity to develop a culture of risk alert. \r\nThe work itself wants to fill in a gap in the scientific work area and also in the preparation of the specialists that are lacking in the companies especially in this period of crisis, in which any decision could mean a failure or a loss for the company.