Danubius International Conferences, 17th International Conference on European Integration - Realities and Perspectives

The Validation and Capitalization of the Accounting Truth and of the Appropriate Image in Accountancy by Means of Financial Audit –Practical Specifics

Mangu (Giurea) Gabriela
Last modified: 2022-10-17


The present scientific research is generated by the concern of bringingforth the validation and capitalization of the accounting truth and theappropiate image in accountancy by means of financial auditing, referingto the reforms of these two fields based on the profound changes of the lastthree decades, but especially of the present ones.The interest and importance of scientific research is enhanced by theresearcher's ability to highlight the influence of financial auditing on thecredibility of the financial statements of a public interest economic entityin expressing and validating both the accounting truth and the appropiateimage of its financial position. Therefore, it finds solutions to users’requirments as well as to the needs of an efficient management process.