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Considerations Regarding the Financial Audit of the Tangible Fixed Assets

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Author Info
Sorin DOMNISORU
Sorin VINATORU (University of Craiova)
Abstract

In this paper we intend to present in an objective manner the process and the challenges of the fixed assets. In our approach we described the mechanics of the internal control, testing those mechanics, testing the operations from a sequence. In doing so, we believe to have indicated the depth, the complexity and the risks associated with the global picture.

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File URL: http://feaa.ucv.ro/AUCSSE/0036v3-007.pdf
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Publisher Info
Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.

Volume (Year): 3 (2008)
Issue (Month): 36 (May)
Pages: 1130-1140
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Handle: RePEc:aio:aucsse:v:3:y:2008:i:11:p:1130-1140

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Related research
Keywords: fixed assets; risk; audit; objectives; tests.;

Find related papers by JEL classification:
M00 - Business Administration and Business Economics; Marketing; Accounting - - General - - - General
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing

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This page was last updated on 2009-11-22.

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