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Integration of the economic and financial analysis in the audit of lands and buildings

Author

Listed:
  • Monica PETCU

    (Bucharest University of Economic Studies, Romania)

  • Maria Iulia SOBOLEVSCHI DAVID

    (Bucharest University of Economic Studies, Romania)

  • Violeta SIMIONESCU

    (Technical University of Civil Engineering Bucharest)

Abstract

In this article we are aiming to approach a few aspects that raise the skepticism of the financial auditor in forming and expressing their opinion regarding lands and buildings, through instruments and reasonings specific to the economic and financial analysis. There are presented, by way of example, cases of accounting practice that generate significant distortions of financial statements, whether due to fraud or error, which influence the decision of the users of financial statements.

Suggested Citation

  • Monica PETCU & Maria Iulia SOBOLEVSCHI DAVID & Violeta SIMIONESCU, 2015. "Integration of the economic and financial analysis in the audit of lands and buildings," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(Special(I), pages 109-116.
    • Handle: RePEc:agr:journl:v:xxii:y:2015:i:special(iii):p:109-116
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