The Financial Audit of Companies Operating in the Metalworking Industries

V. Grosu, I. Bostan, “Stefan cel Mare”University, Faculty of Economics, Suceava, Romania. In light of the eff ects of the economic-fi nancial crisis and of the numerous changes occurring both on a European and a global level and altering the environment of the metalworking sector, the aim of the present paper is to focus on the specifi c alterations performed in the audit of the economic and fi nancial activity and of the fi nancial statements of each entity under consideration. Moreover, high quality audit is essential, especially in light of the numerous cases of fraud and corruption that have been documented in the past few years – occurrences we make reference to – and involving companies operating in this particular sector.