Consideratii privind auditul financiar al activelor fixe tangibile

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...

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Bibliographic Details
Published inAnalele Universitatii din Craiova. Seria stiinte economice Vol. XXXVI; no. 3
Main Authors Domnisoru, Sorin, Vinatoru, Sorin
Format Journal Article
LanguageEnglish
Published Editura Universitaria Craiova 2008
Universitaria Press Craiova
Subjects
Economy
fixed assets
tests
audit
risk
objectives
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Summary: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.
ISSN:1223-365X