The statutory audit of business entities is represented by the audit of annual financial accounts or consolidated financial accounts, according to the Community legislation transposed in national regulations. Negligence or imprudence in performing the activities related to this type of audit...

This work attempts a synthetic approach of the evolution of institutional organization and the exercise of public financial audit in Romania, emphasizing on historical, as well as on modern elements. Recent changes, based, obviously, on legal regulations, aim at implementing the types of audit...

Financial control contributes to the augmentation of efficiency, both in one’s business and the controlled institutions, appealing to its well-known methods and techniques. If properly targeted, these methods can lead to outstanding achievements. The overall purpose of the debate focuses on...

By its nature, the accounting field is in a close connection with ethics, morality and religion. The concepts of morality, ethics and religion are closely connected to each other and at the same time they are complementary. How many bankrupts occurred in economy and how many human dramas could...

In the modern economy, the efficiency of the markets generally guarantees an effective superiority of the consumers, that unjustly consider them to be affected by large-scale diffusing of the consumption process, but which in reality are not more than the free choice expression of the consumers,...

Recent financial scandals have demonstrated that the risk of accounting fraud may be vague in any type of economic system. In this context, transparency of information, indispensable element for competitiveness in the market is an efficient operation of systems of corporate governance and...

The objective of this paper is to present a vision in the sphere of the problematic of assets and liabilities’ evaluation that are reflected in the balance sheet of the insurance companies, inside the theory of the contingent claims, and of the marginal theory inside the insurance sphere. Our...