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Current Views And Directions Regarding The Audit Of Consolidated Accounts

Author

Listed:
  • Lect. Daniel Goagără, Ph.D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Prof. Sorinel Domnişoru, Ph.D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Assist. Sorin Vinătoru Ph.D Student

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of consolidated accounts implies the existence of a verifiable informational basis and of accounting and audit norms that guide the auditor in the process of information evaluation.

Suggested Citation

  • Lect. Daniel Goagără, Ph.D & Prof. Sorinel Domnişoru, Ph.D & Assist. Sorin Vinătoru Ph.D Student, 2010. "Current Views And Directions Regarding The Audit Of Consolidated Accounts," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15), pages 35-42, November.
    • Handle: RePEc:aio:rteyej:v:1:y:2010:i:15:p:35-42
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    More about this item

    Keywords

    critical; financial audit; information evaluation; consolidated accounts; group structure; particular risks.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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