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dc.contributor.authorHlaciuc, Elena-
dc.contributor.authorLeliuc (Cosmulese), Cristina Gabriela-
dc.date.accessioned2020-09-16T07:56:39Z-
dc.date.available2020-09-16T07:56:39Z-
dc.date.issued2017-03-17-
dc.identifier.isbn978-9975-75-859-8-
dc.identifier.uri${dspace.ui.url}/handle/1234567890/495-
dc.identifier.urihttp://irek.ase.md:80/xmlui/handle/1234567890/495-
dc.descriptionHLACIUC, 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.abstractThrough 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.isootheren_US
dc.publisherASEMen_US
dc.subjectaudit procedures for intangible assetsen_US
dc.subjectaudit evidenceen_US
dc.subjectvalue driversen_US
dc.subjectsubstantive proceduresen_US
dc.titleActive intangibile emergente si riscul de auditen_US
dc.typeArticleen_US
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