This paper is meant to deal with a generous theme, the auditing of S.S.I.F. and implicitly with the capital market, lent for such an accomplishment it is necessary to identity the audit in accordance with its standards, with its well defined subject matter named entity of audit.The optimum...

Enterprise evaluation has an economic and financial character. The evaluator’s investigations regarding the enterprise financial situations as well as the numerous economic, technical and strategic analyses are finally meant to establish the real enterprise values reflected in the market...

The paper addresses the issue of control of projects financed through structural funds. We consider such a research as appropriate because accessing structural funds is a topical issue which is referred to within any field in which an investment will be made. In this context, we consider it...

Corporate governance represents the system through which a company is being controlled and managed. In defining of this concept, works on the idea overall performance of the company is based on the theory of interest holders. The paper concerns about the relationship between corporate governance...

Internal audit contributes through its processes to achieve the best working conditions within an entity and to reach the proposed objectives. Increasing the entity’s performance requires an effective coordination between the internal audit department and its risk management processes and...

Integration of environmental policy objectives in middle of economic activities involves changing patterns of production and consumption. This change can be done by regulations, taxation, judicial decisions, demands from public etc. Involvement must come not only from the authorities and civil...

Corporate Responsibility, seen as a fundamental principle of corporate governance, aims contribution must have companies in the development of the modern society. Although it is widely discussed in the literature, the association of corporate responsibility - multinationals assumes, that the...

Day by day, the current crisis has been showing its devastating effects on the global economy. It is very urgent to change the vision of the accounting profession in order to counteract these effects. Nevertheless, it is also imperative to build new strategies in concordance with the actual...

During the course of an audit mission, the quality of the auditor’s work is intrinsically linked to two main determining factors: the auditor’s professional judgement and the auditor’s risk propensity. This paper examines professional judgement and risk propensity from an audit perspective...