In this article are presented the conceptual and methodological aspects of internal audit needed to be learned in the university study. Also, are given professional skills that will get this course. Including these ...

The scientific research presented in this article aims to investigate the relationship between risk mitigation and risk factors. It asserts and deepens the argument that there is a direct relationship between the objectives ...

The concepts of capital retention, financial and physical, are fundamental pillars in determining profit and ensuring the sustainability of an entity, but their implementation and relevance vary significantly in accounting ...

The approach to the concept of reasonable assurance in the audit of financial statements is treated exhaustively by the professional standards in the field and at the same time in a relative format in terms of the perception ...

Scopul principal al acestei lucrări este focalizat pe stabilirea delimitărilor între conceptele de contabilitate creativă şi de fraudă financiar-contabilă, și reliefarea anumitor consideraţii referitoare la aspectele ...

The climate and health crises that have shaken the world in recent years have highlighted even more the need to change the current paradigm within the economic system, but also that of society as a whole. Given the important ...

The concession is one of the most developed forms of public-private partnership oriented towards a long-term partnership between public authorities and private business representatives for the purpose of profitable investments ...

In this article are examined the problems of the structure, of recognizing, evaluating and accounting the revenues and expenses of political parties, as well as the presentation of their related information in the financial ...

The efficient development of an entity requires professional and competent management focused on customer orientation, cost optimization, and responsiveness to market changes. The foundation of these management skills is ...

This article describes the calculation of delivery operations accounting of goods subject to the excise duty. The author examines tax cases of the internal movement of excisable goods, while presenting the timing of the ...