Consideratii privind auditul financiar al activelor fixe tangibile
CONSIDERATIONS REGARDING THE FINANCIAL AUDIT OF THE TANGIBLE FIXED ASSETS
Author(s): Sorin Domnisoru, Sorin VinatoruSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: fixed assets; risk; audit; objectives; tests
Summary/Abstract: In this paper we intend to present in an objective manner the process and the challenges of the fixed assets. In our approach we described the mechanics of the internal control, testing those mechanics, testing the operations from a sequence. In doing so, we believe to have indicated the depth, the complexity and the risks associated with the global picture.
Journal: Analele Universităţii din Craiova - Seria Ştiinţe Economice
- Issue Year: XXXVI/2008
- Issue No: 3
- Page Count: 11
- Language: English
