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DC Field | Value | Language |
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dc.contributor.author | Hlaciuc, Elena | - |
dc.contributor.author | Leliuc (Cosmulese), Cristina Gabriela | - |
dc.date.accessioned | 2020-09-16T07:56:39Z | - |
dc.date.available | 2020-09-16T07:56:39Z | - |
dc.date.issued | 2017-03-17 | - |
dc.identifier.isbn | 978-9975-75-859-8 | - |
dc.identifier.uri | ${dspace.ui.url}/handle/1234567890/495 | - |
dc.identifier.uri | http://irek.ase.md:80/xmlui/handle/1234567890/495 | - |
dc.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. | en_US |
dc.description.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. | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | audit procedures for intangible assets | en_US |
dc.subject | audit evidence | en_US |
dc.subject | value drivers | en_US |
dc.subject | substantive procedures | en_US |
dc.title | Active intangibile emergente si riscul de audit | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Hlaciuc_E_Leliuc(Cosmulese)_C-G_ Conf_video_2017.pdf | 554.14 kB | Adobe PDF | ![]() View/Open |
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