Considerations Regarding the Financial Audit of the Tangible Fixed Assets
AbstractIn 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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Bibliographic InfoArticle 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)
fixed assets; risk; audit; objectives; tests.;
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