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https://irek.ase.md:443/xmlui/handle/123456789.1/36| Title: | Examinarea riscurilor denaturării informațiilor privind stocurile la exercitarea auditului situațiilor financiare |
| Other Titles: | Examination of the risks of distortion of information on stocks in the audit of financial statements |
| Authors: | Rotaru, Anatolia |
| Keywords: | financial audit accounting information automated environment authenticity of financial statements application control audit evidence |
| Issue Date: | Mar-2021 |
| Publisher: | ASEM |
| Abstract: | The purpose of auditing financial information on inventories is to ensure that balances and turnovers of inventory accounts are presented correctly in accordance with the applicable financial reporting framework. This article sets out the audit procedures in order to obtain sufficient and adequate audit evidence, detailed tests on the transactions carried out, tests to go through and redo the controls on the flow related to stocks and the application of various analytical procedures. JEL: M42 |
| Description: | ROTARU, Anatolia. Examinarea riscurilor denaturării informațiilor privind stocurile la exercitarea auditului situațiilor financiare = Examination of the risks of distortion of information on stocks in the audit of financial statements. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 166-49. ISBN 978-9975-155-12-0. |
| URI: | http://irek.ase.md:80/xmlui/handle/123456789.1/36 |
| ISBN: | 978-9975-155-12-0 |
| Appears in Collections: | 2.Articole |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Rotaru_A_ Culegerea de articole_Conf 11-12.03.21.pdf | 772.33 kB | Adobe PDF |  View/Open |
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