6-FINANCIAL STATEMENT AUDITS

ABSTRACT: The accounting system is a set of forms, procedures and financial means used for data processing regarding the operations of an economic agent. The accounting system produces a notification for the economic agent’s operations, it consists of documents and reports. At the same time, he considers the efficiency of those operations for various interestedly groups: shareholders, creditors, public authorities.

Keywords: audit; business; accounting system.          

2020.2.2-6