В России и в мире наметился сдвиг от классического аудита в сторону консалтинговой деятельности аудиторских фирм. Подобное влечет за собой вопросы, связанные с...

The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and...

В статье проанализировано влияние мировых кризисных явлений на национальную экономику, отражена существенная необходимость применения международных...

В статье исследованы вопросы организации внутреннего аудита на предприятиях, рассмотрены цели, задачи и функции внутренних аудиторов. Предложены этапы...

The organization questions of internal audit are studied on enterprises in the article. The aims, tasks and functions of internal audits are considered. The stages of internal audit department organization are offered on enterprises.

Recent trends on the international markets, particularly the significant fraud and bankruptcy cases that impacted the global as well as the European business environments have brought into attention the issue of having an efficient and transparent corporate governance. As a consequence, audit...

In the research contract, no.60C from 21.12.2009, concluded between the University of Craiova and EURO TYRES MANUFACTURING LTD. from Drobeta Turnu Severin, in the section International Auditing Standards regarding the Environment of Control, the aspects of how auditors approach the environment...

While the rapid change brought by globalization of the economic life are enhancing world-wide the need for reliable and transparence information, the preparation of financial statement according to these two factors depends on establishing a unity between reporting standards and auditing applied...

Purpose This study aims to examine the relationship between external audit fees and the adherence of internal audit with the International Standards for the Professional Practice of Internal Auditing (ISPPIA), i.e. whether such adherence has a relation with lower or higher audit fees....