| Articolul precedent |
| Articolul urmator |
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 363 51 |
| Ultima descărcare din IBN: 2024-04-17 14:50 |
| Căutarea după subiecte similare conform CZU |
| 657.1:657.63:336.146 (1) |
| Contabilitate (938) |
| Finanțe publice. Finanțele statului în general (262) |
 SM ISO690:2012BAGOS (CALANCEA), Eugenia. Contabilitatea creativă ca obiect al auditului financiar, practici specifice de exercitare ale acestuia. In: Metodologii contemporane de cercetare şi evaluare, : Ştiinţe biologice şi chimice Ştiinţe fizice şi matematice Ştiinţe economice, 22-23 aprilie 2021, Chişinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2021, pp. 146-149. ISBN 978-9975-159-16-6.. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Metodologii contemporane de cercetare şi evaluare, 2021 | ||||||
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Conferința "Metodologii contemporane de cercetare şi evaluare, Dept" Chişinău, Moldova, 22-23 aprilie 2021 | ||||||
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| CZU: 657.1:657.63:336.146 | ||||||
| Pag. 146-149 | ||||||
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This article aims to define the notion of creative accounting, alongside with the specific risks and consequences of usage of the creative accounting practices by the firms. There is also presented the actuality of the topic, the main reasons why accounting professionals may use these techniques, the double perspective of creative accounting and the main instruments that may be applied in order to mitigate the bad practices. One of the important role in identification and mitigation of the creative accounting practices are the high quality audit procedures performed throughout the audit engagemen |
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| Cuvinte-cheie creative accounting, financial audit, accounting, ethics of creative accounting |
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