| Articolul precedent |
| Articolul urmator |
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 622 26 |
| Ultima descărcare din IBN: 2024-04-24 21:30 |
| Căutarea după subiecte similare conform CZU |
| 657 (971) |
| Contabilitate (940) |
 SM ISO690:2012ŞEVCIUC, Tatiana. Identificarea şi evaluarea riscurilor de denaturare semnificativă ca urmare a fraudei. In: Contabilitate : Lucrări ştiinţifice, 27 septembrie 2013, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2013, Vol.32, pp. 37-40. ISBN 978-9975-64-244-6. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitate Vol.32, 2013 |
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Simpozionul "Agricultura Modernă – Realizări şi Perspective" Chișinău, Moldova, 27 septembrie 2013 | ||||||
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| CZU: 657 | ||||||
| Pag. 37-40 | ||||||
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Misstatements of the financial statements may arise either as a result of fraud or an error. The distinguishing factor between fraud and error is the extent to which the action behind the distortion of financial statements is intentional or unintentional. Although fraud is a broad legal concept, the auditor is interested in fraud that produces significant distortions of financial statements. Two types of intentional misstatements are relevant to the auditor - misstatements resulting from fraudulent financial reporting and misstatements resulting from misappropriation of assets. |
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| Cuvinte-cheie auditor, Distortion, error, fraud, financial statements |
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