Articolul precedent |
Articolul urmator |
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Ultima descărcare din IBN: 2024-05-19 09:51 |
SM ISO690:2012 ROTARU, Anatolia. Examinarea riscurilor denaturării informațiilor privind stocurile la exercitarea auditului situațiilor financiare. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. 5, 11-12 martie 2021, Chişinău. Chişinău: 2021, Ediția a 5-a, pp. 166-170. ISBN 978-9975-155-12-0. |
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Provocările contabilităţii în viziunea tinerilor cercetători Ediția a 5-a, 2021 |
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Conferința "Provocările contabilităţii în viziunea tinerilor cercetători" 5, Chişinău, Moldova, 11-12 martie 2021 | ||||||
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JEL: M42 | ||||||
Pag. 166-170 | ||||||
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Rezumat | ||||||
The purpose of auditing financial information on inventories is to ensure that balances and turnovers of inventory accounts are presented correctly in accordance with the applicable financial reporting framework. This article sets out the audit procedures in order to obtain sufficient and adequate audit evidence, detailed tests on the transactions carried out, tests to go through and redo the controls on the flow related to stocks and the application of various analytical procedures. |
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Cuvinte-cheie financial audit, accounting information technologies, automated environment, authenticity of financial statements, application control, audit evidence |
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