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 |