Considerations Regarding the Financial Audit of the Tangible Fixed Assets

In this paper we intend to present in an objective manner the process and the challenges of the fixed assets. In our approach we described the mechanics of the internal control, testing those mechanics, testing the operations from a sequence. In doing so, we believe to have indicated the depth, the complexity and the risks associated with the global picture.

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Year of publication:	2008
Authors:	DOMNISORU, Sorin ; VINATORU, Sorin
Published in:	Annals of University of Craiova - Economic Sciences Series. - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1223-365X. - Vol. 3.2008, 36, p. 1130-1140
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	fixed assets \| risk \| audit \| objectives \| tests

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M00 - Business Administration and Business Economics; Marketing; Accounting. General ; M41 - Accounting ; M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005607205