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Considerations On Audit Of Group Financial Statements


  • Attila Tamas Szora

    (1 Decembrie 1918 University of Alba Iulia)

  • Iulian Bogdan Dobra

    (1 Decembrie 1918 University of Alba Iulia)


The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory notes to the consolidatedfinancial statements, especially regarding to the revaluation basis of the assets. The study seeks todetermine if the accounting diversity influences the work of the financial auditor. The resultsindicate that the two frameworks in elaborating the consolidated financial statements have asignificant ascendancy on the audit of the group financial statements.

Suggested Citation

  • Attila Tamas Szora & Iulian Bogdan Dobra, 2010. "Considerations On Audit Of Group Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-31.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:31

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    Consolidated Financial Statements; The 7th European Directive; Financial Audit;

    JEL classification:

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


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