Examinarea riscurilor denaturării informațiilor privind stocurile la exercitarea auditului situațiilor financiare

Rotaru, Anatolia

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Rotaru, Anatolia
dc.date.accessioned	2021-06-30T09:00:16Z
dc.date.available	2021-06-30T09:00:16Z
dc.date.issued	2021-03
dc.identifier.isbn	978-9975-155-12-0
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789.1/36
dc.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.	en_US
dc.description.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	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	financial audit	en_US
dc.subject	accounting information	en_US
dc.subject	automated environment	en_US
dc.subject	authenticity of financial statements	en_US
dc.subject	application control	en_US
dc.subject	audit evidence	en_US
dc.title	Examinarea riscurilor denaturării informațiilor privind stocurile la exercitarea auditului situațiilor financiare	en_US
dc.title.alternative	Examination of the risks of distortion of information on stocks in the audit of financial statements	en_US
dc.type	Article	en_US