Audit and its credibility in financial reporting

Strategic Management

Džupinka Miroslav¹ 

[1] Alexander Dubček University in Trencin, Trencin, Slovakia;

关键词: communication;    information;    financial reporting;    credibility;    risk;   

DOI  :  

来源: DOAJ

【 摘 要 】

The transformation processes in the economic management, its structure and in the hierarchy of information needs of the economic management and the change of the information dissemination make an impact on analytical processes and decision making in businesses and industry. The key issue in effective management in industry has become communication based on objective and credible and reliable information. The paper discusses current changes in information dissemination in economic management, especially the changes in developing and utilizing the financial reports. The key characteristics of the financial reports are their credibility. Auditing plays a key role in an independent process of objective proving and cannot be replaced.

【 授权许可】

Unknown