Integration of the economic and financial analysis in the audit of lands and buildings

Monica Petcu, Maria Iulia SOBOLEVSCHI David and Violeta Simionescu
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Monica Petcu: Bucharest University of Economic Studies, Romania
Maria Iulia SOBOLEVSCHI David: Bucharest University of Economic Studies, Romania
Violeta Simionescu: Technical University of Civil Engineering Bucharest

Theoretical and Applied Economics, 2015, vol. XXII, issue Special(III), 109-116

Abstract: In this article we are aiming to approach a few aspects that raise the skepticism of the financial auditor in forming and expressing their opinion regarding lands and buildings, through instruments and reasonings specific to the economic and financial analysis. There are presented, by way of example, cases of accounting practice that generate significant distortions of financial statements, whether due to fraud or error, which influence the decision of the users of financial statements.

Keywords: economic and financial analysis; audit; real estate; decision; professional reasoning. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxii:y:2015:i:special(iii):p:109-116

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