CURRENT VIEWS AND DIRECTIONS REGARDING THE AUDIT OF CONSOLIDATED ACCOUNTS

Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of consolidated accounts implies the existence of a verifiable informational basis and of accounting and audit norms that guide the auditor in the process of information evaluation.

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Year of publication:	2010
Authors:	Lect. Daniel Goagără, Ph.D ; Prof. Sorinel Domnişoru, Ph.D ; Student, Assist. Sorin Vinătoru Ph.D
Published in:	Revista Tinerilor Economisti (The Young Economists Journal). - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1583-9982. - Vol. 1.2010, 15, p. 35-42
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	critical \| financial audit \| information evaluation \| consolidated accounts \| group structure \| particular risks

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting ; F23 - Multinational Firms; International Business
Source:	RePEc - Research Papers in Economics

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