DECIZIA DE INVESTITII PE PIATA DE CAPITAL SI ROLUL AUDITULUI
           INFORMATIILOR CONTABIL-FINANCIARE /
 INVESTMENT DECISION IN CAPITAL MARKET AND THE ROLE OF
       AUDITING ACCOUNTING-FINANCIAL INFORMATION

                                    Prof. Turlea Eugeniu - ASE

        Abstract: On the financial transactions taking place in capital and loans and property
transactions; it is the long-term capital, which is issuing and selling securities
Securities serving as support for the exchange of equity.
        Audit research of capital markets is up to date and need to consider where attention is
focused on the propensity of investors and decisions taken by them. The decision involves investors
correlation between current and future benefits, where is the need for adequate and relevant
information.

       Keywords: audit, financial transaction

       JEL Codes: M42