Un model de configurare a potentialului de cosmetizare a informatiei corporative publicabile A Configuration Model of the "Tuning" Potential of Publishable Corporate Information

• Published in: Audit Financiar Vol. 11; no. 3; p. 3
• Main Authors: Domnisoru, Sorin, Buziernescu, Radu, Romans, Adrian
• Format: Journal Article
• Language: Romanian
• Published: Bucharest Camera Auditorilor Financiari din Romania - Chamber of Financial Auditors of Romania 01.03.2013
• Subjects: Audit risk; Auditors; Audits; Fraud; Risk factors; Studies
• ISSN: 1583-5812

The present paper realizes the decomposition and regrouping of the synthetic risk factors, in order to design and select, on this basis, a representative model for rapid assessment and interpretation of the danger that the financial auditors operate with. Three configuration models of the "tuning" potential of financial information by the management of the issuing entity were framed, tested and analyzed comparatively. As shown in the arguments brought before you, the best estimate of the risk of material misstatement due to fraud occurs when factors are assessed grouped into three extensive categories: incentive, opportunity and attitude. Based on the deductive and inductive reasoning conducted, it was concluded that an even larger group, global, encompassing most possible factors, generate large estimation errors. On the other hand, a more analytical examination of factors dissipates the attention, and some factors are relevant only in combination with others. The model proposed by authors can fit easily into the profession concerns regarding the "return to basics", which implies a stronger focus on truly important elements in the economy of an assurance mission against the risk of handling information. Thus, although the econometric test have demonstrated that the model on categories can be used for planning and scheduling the audit missions, for better results, this paper recommends the auditors to use it in combination with other types of samples, in particularly for interpreting the information collected and reasoning performed. In the final conclusions, the conduct reiterates the fact that the proposed model can reflect sufficiently the measure of transforming the risk control into potential risk of material misstatement and that the suggestion submitted to attention can become an effective tool in the hand of external financial auditors, but warns that the authors cannot afford to generalize none of the risk measurements in audit models encountered in the literature and professional standards, much less the one set by them, but it is beneficial to use this one. [PUBLICATION ABSTRACT]