Aspecte problematice legate de identificarea tranzacţiilor cu părţile afiliate în contextual auditului ciclului de procurări-plăţi

Abstract

The development of related party transactions is facilitated by the current globalization phenomenon whose manifestation is becoming stronger. In this context, we consider that the study of "related party relationships" is an area of great importance in the context of a financial audit, complex and delicate aspect at the same time, which can be a subject to an extensive scientific research.