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SM ISO690:2012 БАЛАН, Игорь. Определение уровня существенности статей актива бухгалтерского баланса с помощью дедуктивного подхода. In: Economie. : Lucrări ştiinţifice, 1-2 ianuarie 2010, Chişinău. Chişinău: 2010, Vol. 25 (1), pp. 265-269. ISBN 978-9975-64-193-7. |
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Economie. Vol. 25 (1), 2010 |
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Simpozionul "Simpozionului ştiinţific internaţional" Chişinău, Moldova, 1-2 ianuarie 2010 | ||||||
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Pag. 265-269 | ||||||
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One of the factors allowing to determine the adequate character of the presented conclusion by the auditor is its importance. The circumstances are consired in audit essential when they appreciably influence on the authencity of the client financial reporting. As the quantitative characteristics of these circumstances come out the 265 importance level, that is, the maximum significance of the distortions of the accounting reporting starting with which it is notpossible to take decisions on its basis. At the same time the simplier approach it the determination of the important segment is the deductive one. The principal advantage of the given approach is that, which the last permits to avoid the situations, when the sum of the essentiality marks in different accounts exceeds the admissible size for the entire financial reporting. |
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