Results 231 to 240 of about 2,896,475 (287)

Financial Statement Audit

2022
In the Manual „Financial Statement Audit” are established components and elements of financial reporting in the private and public sectors. In the Manual are reviewed the following issues: International Financial Reporting Standards (IFRS); International Public Sector Accounting Standards (IPSAS); Financial Statement Audit Regulation Practices and ...
Nino Pailodze, Rusudan Kutateladze, Lavrenti Chumburidze, Zurab Tolordava   +3 more
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FINANCIAL CONTROL AND AUDIT

Ekonomist
The management of a modern business company is faced with the need to make business decisions related to the achievement of business goals. The financial control and audit system, which includes all measures of attention, is primarily aimed at detecting errors of excessive spending and fraud, while on the other hand it checks and ensures the ...
Biljana Ivanova, Snežana Lazić, Bojan Obrić   +2 more
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Audit of Group Financial Statements

2014
While auditing a group financial statements, the group engagement partner is responsible for the direction, supervision, and performance of the group audit engagement. To that end, the group engagement partner is required to be satisfied that those performing the group audit engagement, including component auditors, collectively possess the appropriate
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THE POLITICS OF FINANCIAL AUDITING [PDF]

Revista Tinerior Economisti (The Young Economists Journal), 2009
Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of „efficiency”, „value for money”, „competitiveness” and „accountability”.
Assist. Ph.D Student Vinatoru Sorin-Sandu, Prof. Ph.D Domnisoru Sorinel   +1 more
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ON FISCALITY AND FINANCIAL AUDIT [PDF]

The Journal of the Faculty of Economics - Economic, 2013
This paper is an attempt to correlate fiscal problems with financial reporting accounting regulations, a correlation regarded in terms of financial audit. The subject of the present paper is an interdisciplinary one and it requires the understanding of three types of regulations, namely: fiscal regulations (The Fiscal Code), national and international ...
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Financial Accounting and Auditing

2001
Ensemble, la comptabilité et l'audit, en tant que pratiques, sont des éléments majeurs de la régulation sociale. Aussi sont-il devenus des objets de recherche pour les historiens, les sociologues et les économistes. Dans cet article, l'auteur examine les recherches qui leur sont consacrées.
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Corporate financial audit

The textbook presents the main theoretical aspects reflecting the substantive characteristics of corporate financial auditing, its goals, functions, information and analytical base; methodological provisions including tools for in-depth financial analysis, as well as the use of a risk-based approach as a methodological basis for organizing financial ...
Anna Bakulina, Marina Charaeva, Dina Kandaurova   +2 more
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Audit of Financial Statements

2008
Revizija financijskih izvještaja najznačajniji je dio cjelokupne revizijske djelatnosti. To je postupak neovisnog ispitivanja i ocjenjivanja realnosti i objektivnosti informacija sadržanih u financijskim izvještajima. Realnost i objektivnost financijskih izvještaja ocjenjuje se na temelju njihove usklađenosti sa zakonskim propisima (Zakon o ...
Tušek, Boris, Žager, Lajoš
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Audit financial analysis

Экономика и предпринимательство, 2020
Данная статья исследуют теоретические основы финансового анализа в аудите и его особенности в контексте современных отечественных организаций. Обобщены и систематизированы основные задачи аудита финансовых результатов, определены его особенности и главные проблемы осуществления, обоснованы рекомендации по совершенствованию аудиторской проверки ...
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Financial Audits (Book).

The Accounting Review, 1937
Reviews the book "Financial Audits," by D.L. Trouant.
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