The statutory audit of business entities is represented by the audit of annual financial accounts or consolidated financial accounts, according to the Community legislation transposed in national regulations. Negligence or imprudence in performing the activities related to this type of audit...

Country risk analysis expresses financial probability losses in international affairs, losses generated by certain macroeconomic events and/ or policy of the analyzed country and is generated by the interaction of many political, economic and social factors, manifested as a complex reality that...

The main purpose of this paper is to discuss the problem of auditing the environmental pressures and impacts and to clarify the advantages of this process. We discuss about the connections between the audit financial and technical aspects and the main standards. ISO 14001 defines environmental...

The diversity of opinions represents the main factor of progress in any field of knowledge. The evolution of accounting is also circumscribed to this truth. Through a careful radiography of the points of view recognized in the literature, the authors manage to present some relevant elements in...

The present study is capturing the defining elements of the concept of human capital as they are seen from different approaches and perspectives, conducted by researchers in the field. For this purpose, twenty-three research articles from scientific journals and relevant legislation of the last...

The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity...

Auditing – in all its forms – is of particular importance to ensure efficient, transparent and accountable management of health funds and to ensure the provision of quality medical services to patients. The authors, through the present work, reveal - based on the study of...

The institutional bases of the external public audit from Romania were established in 1992, when was enacted the Law no. 94/1992, on the organization and functioning of the Court of Accounts (LOFCC). From that moment on, there were made several amendments (or attempts) to the law. Some of them...

The budgetary deficit issue is a topic of wide interest since the 80s, when the United States faced with the largest budgetary imbalances after World War II. The approached theme coexist naturally with many pro or against mainstreams of a negative budget balance. The essential purposes taken...

In general, more supportive organizations typically masculine values and practices conform to their reward. Attributes considered as male dominance or strength determination are protected, rationality is superior to intuition, task orientation is considered more effective than interpersonal...