The efficient operation of the entity in the current economic conditions involves the practical existence of an internal audit department which aims to plan and conduct various audit missions. The implementation of this function increases the efficiency to attract and use resources, as well as...

In writing this article I have started from the importance that tangible assets have in conducting the activity of economic entities. Thus, I have tried to make a brief analysis of the aspects related their depreciation, as well as of the main depreciation methods. I have also presented the...