În cadrul oricărei entități, pentru garantarea unei gestiuni eficiente este rezonabilă aplicarea unui sistem de gestiune şi control, care ar cuprinde toate domeniile sale de activitate. Așadar, controlul de gestiune, aplicat ...

Integritatea, obiectivitatea, dobândirea competenței specializate și comportamentul profesional sunt doar câteva dintre elementele fundamentale ale principiilor eticii profesionale, care trebuie luate în considerare de un ...

The current context for the education of future accounting economist is characterised by a number of aspects, sometimes contradictory, which is why the educational process of the future accounting specialist is subject to ...

This article briefly examines the main differences between the previous requirements, related to the six elements of the quality management system, and the requirements of the new ISQM 1, related to the already eight ...

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. In particular, the internal public auditing takes the form of a functionally ...

The efficiency and functionality of the internal control procedures is one of the problems of domestic entities obliged to organize accounting and prepare financial statements. Their intensity and nature differ from one ...

The main concept of audit is assessment of audit risk. In our opinion, the entire audit should be considered as a process of continuous and systematic risk assessment. System approach methods were used, comparison, analysis ...

В статье представлены результаты исследования актуальных проблем учета и налогообложения внешнеэкономической деятельности в современных кризисных условиях развития мировой торговли. Автором уточнены понятия внешнеэкономической ...

There are several methods of determining the current (new) cost of a property. The most important are the estimate method, indexation, cost-capacity, as well as other technical methods. The appraiser should be aware that ...

This scientific article examines the key issues related to the accounting treatments and the tax implications of operations related to the provision of free title services for sales promotion purposes. However, the way of ...