Active intangibile emergente si riscul de audit

dc.contributor.author	Hlaciuc, Elena
dc.contributor.author	Leliuc (Cosmulese), Cristina Gabriela
dc.date.accessioned	2020-09-16T07:56:39Z
dc.date.available	2020-09-16T07:56:39Z
dc.date.issued	2017-03-17
dc.identifier.isbn	978-9975-75-859-8
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/495
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/495
dc.description	HLACIUC, Elena, LELIUC (COSMULESE), Cristina Gabriela. Active intangibile emergente si riscul de audit. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 66-71. ISBN 978-9975-75-859-8.	en_US
dc.description.abstract	Through the article, we would like to identify the audit procedures of intangible assets that can reduce audit risk to an acceptable level. Therefore, we intend to present a brief side palpable and complexity of a financial audit fragment. We opted for immobilized assets called intangible assets because they represented a challenge both for accounting and financial audit.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	audit procedures for intangible assets	en_US
dc.subject	audit evidence	en_US
dc.subject	value drivers	en_US
dc.subject	substantive procedures	en_US
dc.title	Active intangibile emergente si riscul de audit	en_US
dc.type	Article	en_US