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Revaluation and the the internal audit limits that influence the financial-accounting activity


  • Dragos Laurentiu Zaharia


  • Luminita Dragne
  • Doina Maria Tilea

    () ("Dimitrie Cantemir" Christian University)


Regarding the financial-accounting system, the internal audit aims at understanding the accounting and control systems finding and correcting the errors. The auditor must inform the general management about the obvious errors within the entity. The board must know evrything concerning these errors.

Suggested Citation

  • Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea, 2014. "Revaluation and the the internal audit limits that influence the financial-accounting activity," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 3(2), pages 12-16, August.
  • Handle: RePEc:sdb:social:v:3:y:2014:i:2:p:12-16

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    More about this item


    Audit; control; management; solvency; performance;

    JEL classification:

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


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