Financial audit implies a methodology of assessment to ensure an independent opinion so that to equally protect all the users of financial information: shareholders, state, employees, banks, stock exchange, debtors, suppliers, clients etc. Financial auditor answers to the third parties needs in...

The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) is the international organism of standardization in the auditing field [1]. In our opinion, the theories, the methodologies and the standards issued by the mentioned organism,...

The research theme is important for the local economy and financial literature on local public finance. It is known that the tax base of the territories is quite uneven and providing quality public services is impossible based on their own sources. The support for less developed local public...

Generation Y wants to know the reason for everything in their lives, they are curious and most importantly, their characteristic of questioning everything makes them stand out. At the same time, it is hard to influence their characteristic features such as their lack of social skills, little...

In today's digitalizing world, internet, mobile technologies, nanotechnologies and learning algorithms continue to develop and gain essential places in our lives. The use of artificial intelligence in wholesale and retail trade enable better analysis of customer requests and the development of...

The digital economy is an alternative to the traditional economy, an area of the future on which investment and R&D efforts are focused both by European forums and by Member States, which have understood the importance of the domain with the onset of the pandemic crisis. The aim of the research...

Generation Y wants to know the reason for everything in their lives, they are curious and most importantly, their characteristic of questioning everything makes them stand out. At the same time, it is hard to influence their characteristic features such as their lack of social skills, little...

Food policies are focused on ensuring the consumption needs of the existing population in a given territory. In general, food policies are built on food continuity and production based on a pool of natural resources available at a given time. Critical food security incidents, particularly the...