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The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period

Author

Listed:
  • Adela SOCOL
  • Szora Attila TAMAS

    (1 Decembire 1918 University of Alba Iulia)

Abstract

The research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises periods, and the audit risks taken by the financial auditors and by the users of the audited financial statements. The results of the research are a few suggestions related to the change of the assessment method for audit risks, as well as the elaboration of certain reduction measures of these audit risks.

Suggested Citation

  • Adela SOCOL & Szora Attila TAMAS, 2009. "The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(10), pages 108-119, December.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:10:p:
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    File URL: http://feaa.ucv.ro/FPV/010-13.pdf
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    More about this item

    Keywords

    tangible fixed assets; fair value; audit risk; measuring the audit risk;

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • 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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