Showing 1 - 10 of 68
Whatever the nature of the elements of the stock count or departments in which the elements are located, the auditor should perform their work according to certain rules and will perform the stock count in order to answer certain questions in the check list. The members of the audit team...
Persistent link: https://www.econbiz.de/10010815406
Nowadays, we can feel ever more the need for the auditors to take on responsibility in order to express a motivated opinion on the clear and complete true and fair view, of the financial position of the patrimony of the financial situation and of the results obtained by the audited entity....
Persistent link: https://www.econbiz.de/10010641609
Thorough knowledge of the economic processes and activities has become the premise of the increased profitability in banking activity. This increase of profitability is not possible without organizing a banking informational system that has to be according to the current standards and that must...
Persistent link: https://www.econbiz.de/10010765644
Our paper aims to research the way the managers of a company may interfere in applying the accounting policies and methods so that they would gain advantages, besides the other different interests of the accounting information’s users. There are plenty situations when these stakeholders...
Persistent link: https://www.econbiz.de/10011156730
In the Romanian economic environment entities are operating, we can find a large number of factors that obstruct the development of many economic entities such as: the perpetual economic and financial crisis, bureaucracy, inflation, competition and many others. In our opinion a solution to...
Persistent link: https://www.econbiz.de/10010815370
Romanian economy of the last 20 years has been marked by numerous privatization processes. The goodwill is an … of the goodwill and of other intangible assets acknowledged after the transaction, considering that this value is an …
Persistent link: https://www.econbiz.de/10010681299
Carrying out the planning activity involves the determination of the major areas of audit. An incorrect or incomplete planning leads to the loss of risk-bearing activities. Practice requires careful selection of activities from the auditable areas with increased risk, based on risk analysis...
Persistent link: https://www.econbiz.de/10010815323
The procedure of collecting and processing information represents actually preparing the information for carrying out the risk analysis and for identifying the necessary, reliable, relevant and useful information in order to achieve the objectives of the audit mission. Collection and processing...
Persistent link: https://www.econbiz.de/10010815338
Risk analysis materializes in: applying to the weightings of risk factors the level of risk assessment, on risk factors, based on the assessments made by auditors regarding: the functionality of internal control, the influence of quantitative and qualitative elements; determination of the total...
Persistent link: https://www.econbiz.de/10010815353
The intervention on the spot phase consists in collecting documents, reviewing and evaluating the activity and contains the following procedures: Collecting evidence, Finding and reporting irregularities; Reviewing working documents; Closing session. When auditors find frauds, errors that have a...
Persistent link: https://www.econbiz.de/10010815371