Considerations Regarding the Financial Audit of the Tangible Fixed Assets

Sorin Domnisoru and Sorin Vinatoru
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Sorin Vinatoru: University of Craiova

Annals of University of Craiova - Economic Sciences Series, 2008, vol. 3, issue 36, 1130-1140

Abstract: In this paper we intend to present in an objective manner the process and the challenges of the fixed assets. In our approach we described the mechanics of the internal control, testing those mechanics, testing the operations from a sequence. In doing so, we believe to have indicated the depth, the complexity and the risks associated with the global picture.

Keywords: fixed assets; risk; audit; objectives; tests. (search for similar items in EconPapers)
JEL-codes: M00 M41 M42 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:3:y:2008:i:11:p:1130-1140

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