The achievement of short-term energy savings through changes in user consumption behaviour is one of the main directions addressed by the REPowerEU program. This paper investigates the perspective of increasing energy efficiency at the level of domestic consumers in Romania by adopting energy...

The paper aims to highlight the most relevant elements that appear at the intersection of two concepts: the circular economy and electrical and electronic equipment (EEE), as they are reflected in the mainstream of scientific publications to date. This approach is possible through the use of a...

Intervention audit professional to verify the extent to which a project grant spending structural funds are eligible, is a compulsory activity and area required for expression of the structural funds. Even if the professional mission relates to a specific standard (ISRS 4400) and is based on...

Significance is an essential reference in the judgments of the economic environment. It talks about significant influence, meaningful, significant risk, significant accounting policies, and the like. In accounting and auditing is used the term "materiality" when the submit financial information,...

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few...

After the involvement of the audit profession in several financial scandals, the international body of the profession, International Federation of Accountants – IFAC, has developed and published a conceptual framework and reviewed most of the reference standards in auditing to provide...