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Considerations Regarding the Financial Audit of the Tangible Fixed Assets

Author

Listed:
  • 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.

Suggested Citation

  • Sorin DOMNISORU & Sorin VINATORU, 2008. "Considerations Regarding the Financial Audit of the Tangible Fixed Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1130-1140, May.
  • Handle: RePEc:aio:aucsse:v:3:y:2008:i:11:p:1130-1140
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    File URL: http://feaa.ucv.ro/AUCSSE/0036v3-007.pdf
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    More about this item

    Keywords

    fixed assets; risk; audit; objectives; tests.;

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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