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 SM ISO690:2012SUSHKO, Volha. The audit of additional income of commercial organizations: issues and development. In: Contabilitatea : şi profesia contabilă în era provocărilor, Ed. 6, 19-20 aprilie 2018, Chişinău. Chişinău: Tipogr. "Arva Color", 2017, Ediția 6, pp. 400-405. ISBN 978-9975-127-50-9.. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 6, 2017 |
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Conferința "Contabilitatea şi profesia contabilă în era provocărilor" 6, Chişinău, Moldova, 19-20 aprilie 2018 | ||||||
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| JEL: M 42 | ||||||
| Pag. 400-405 | ||||||
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In this article the essence of notions ―financial independence‖ and ―additional income‖ was dealt with. Different sources of additional income were considered and the classification model of additional income of commercial organizations for its financial independence was developed. the blocks ―analytic procedures‖ and ―auditing procedures‖ were developed. Also the method of auditing of additional income for financial independence was considered. When developing the method of analysis, the complex system of indicators for informational support of financial independence of commercial independence was offered. |
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| Cuvinte-cheie audit, additional income, financial independence, venture investments, cash equivalents, inefficiently used assets, values. |
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