Enforcement der Wirtschaftsprüfer <p> - Vergleichende Analyse der Disziplinaraufsicht und der Qualitätskontrolle im deutschen und norwegischen Wirtschaftsprüfungswesen -

Осуществлен критический анализ дефиниций, приведенных у научных источниках и законодательстве и сформована авторская трактовка относительно предмета и...

Although audit work, especially control testing, is generally performed by an auditor, financial auditors with appropriate training, expertise, and supervision may undertake specific tasks in this area of the audit. This is especially appropriate during financial statement audits where the work...

The article analyses existing approaches to identification of types and forms of the state audit. Scientifically substantiated classification of types and forms of the state audit would allow correct understanding of its content, functions and prospects of development. Author's understanding of...

The work developed by the authors assumes a definite need for reflection on funding mechanisms and macroeconomic management at all levels of budget deficit, amid the economic crisis unprecedented in the recent history of Romania and the whole of Europe. In this direction, this paper attempts to...

The audit rules are necessary, they being able to be useful as much for the auditors and for the audit beneficiaries. For the auditors, the rules make first of all a support item, a guide or a support in applying the methods, techniques, procedures and second of all a support and justification...

The objective of the financial situations is to provide a true and fair view of the entity.The failure in adequately representing the accounting information highlights the accounting risks. Therefore, an increased attention should be paid to remove the threats that risk activities face within...

В статье проанализированы существующие подходы к определению видов и форм государственного аудита. Научно обоснованная классификация видов и форм...