Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/1234567890/495
Title: | Active intangibile emergente si riscul de audit |
Authors: | Hlaciuc, Elena Leliuc (Cosmulese), Cristina Gabriela |
Keywords: | audit procedures for intangible assets audit evidence value drivers substantive procedures |
Issue Date: | 17-Mar-2017 |
Publisher: | ASEM |
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. |
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. |
URI: | ${dspace.ui.url}/handle/1234567890/495 http://irek.ase.md:80/xmlui/handle/1234567890/495 |
ISBN: | 978-9975-75-859-8 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Hlaciuc_E_Leliuc(Cosmulese)_C-G_ Conf_video_2017.pdf | 554.14 kB | Adobe PDF | ![]() View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.