Narrow search
Showing 1 - 10 of 185
Cover Image
THE GOING CONCERN - THEORY AND PRACTICE IN THE FINANCIAL AUDIT
Gheorghe, Tara Ioan - In: Annals of Faculty of Economics 1 (2011) 2, pp. 631-635
The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and utility. On this purpose we assume some proposals...
Persistent link: https://www.econbiz.de/10009650826
Cover Image
THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
Dacian, Cuzdriorean Dan; Nicolae, Albu Catalin; Nadia, Albu - In: Annals of Faculty of Economics 1 (2012) 1, pp. 894-900
The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this … of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting … made in the Romanian accounting and tax environment. …
Persistent link: https://www.econbiz.de/10010607180
Cover Image
THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW
DACIAN, CUZDRIOREAN DAN - In: Annals of Faculty of Economics 1 (2010) 1, pp. 496-502
This paper analyses the international literature regarding the relationship between accounting and taxation in the last … them in the accounting systems that govern the world countries. …
Persistent link: https://www.econbiz.de/10008787471
Cover Image
MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS
Cristina, Bota-Avram; Cristina, Palfi - In: Annals of Faculty of Economics 3 (2009) 1, pp. 784-790
The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal audi
Persistent link: https://www.econbiz.de/10008511850
Cover Image
ROLE OF INTERNAL AUDITING IN RISK MANAGEMENT IN THE PUBLIC SECTOR AND LOCAL ENTITIES - CASE STUDY BIHOR COUNTY
Gherai, Dana Simona; Balaciu, Diana Elisabeta - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1324-1333
This exploratory study of the internal audit in the public sector in function, points out the need for the involvement of public sector entities, showing that in its role has traditionally focused mainly on evaluating internal control and not on the process of risk management and corporate...
Persistent link: https://www.econbiz.de/10010685462
Cover Image
USING DEPENDENCY STRUCTURE MATRIX IN OPTIMAZING FINANCIAL AUDIT PROCESS
Florina, Popa Adriana; Daniel, Vilsanoiu; Florin, Dobre; … - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1345-1353
This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit managers to optimise resource allocation by focusing on...
Persistent link: https://www.econbiz.de/10010685532
Cover Image
THE ANALYSIS OF THE REAL ESTATE INVESTMENTS IN THE CURRENT ECONOMIC ENVIRONMENT
Maria, Hristea Anca - In: Annals of Faculty of Economics 1 (2013) 1, pp. 103-112
Real estate investments are one of the most attractive business opportunities in the context of the contemporary economy, generally marked by economic recession and especially by monetary and financial instability. Last years international reporting concluded that deepening the global economic...
Persistent link: https://www.econbiz.de/10010685569
Cover Image
ACCOUNTING ON THE PARTICULARITIES THAT CONCESSION AGRICULTURAL UNITS
LUDOVICA, BREBAN; VIOLETA, ACHIM MONICA; SORIN, BORLEA … - In: Annals of Faculty of Economics 1 (2012) 1, pp. 873-879
Agriculture represents the branch of the material production which deals with growing crops and raising animals in order to obtain farm produce and some raw materials, as well asthe totality of works and methods used for this purpose. Agriculture has specific traits mainly induced by the traits...
Persistent link: https://www.econbiz.de/10010607287
Cover Image
ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION
Radu, Danciu; Marius, Deac - In: Annals of Faculty of Economics 1 (2011) 2, pp. 498-502
The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and … depreciation methods, acknowleged by the accounting standards and regulations are not sufficient to render the reality of the … Accounting Standard IAS 16 - Property, plant and equipment refers to three depreciation methods: the straightline method, the …
Persistent link: https://www.econbiz.de/10009650800
Cover Image
ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA
Cunningham Gary M.; Arne, Fagerstrom; Hassel Lars G. - In: Annals of Faculty of Economics 1 (2011) special, pp. 97-111
This working paper responds to increasing calls for more and different forms of accounting research involvement in … accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research … methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of …
Persistent link: https://www.econbiz.de/10009366129