The Role and Importance of the Financial Audit Report in the Decision-Making Process in Audited Companies

The financial audit report is a valuable tool for ensuring financial transparency and integrity within a company. By presenting the audit results in detail, the report contributes to creating a relationship of trust between the company and its stakeholders. By evaluating procedures and systems, auditors can identify risks and deficiencies within the company, creating the opportunity for company management to act to improve processes by effectively managing resources and achieving set goals. Starting from the premise that by presenting correct and reliable financial information, the audit report provides management and shareholders with a solid basis for making well-informed and substantiated decisions, we set out to analyze the decision-makers’ perceptions of the role and importance of the financial audit for business continuity companies. The research is qualitative, as it is about the realization of a situation survey, based on a questionnaire within several companies, the respondents being their decision-makers. The conclusions of our study can be a starting point for carrying out research in the field, the issue of the reliability of the financial and accounting information presented in the financial reports remains topical, even though digitalization tends to capture the field of accounting and auditing as well, the standardization of information is one of the consequences this process.