The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period

Adela Socol and Attila Tamas ()

Finante - provocarile viitorului (Finance - Challenges of the Future), 2009, vol. 1, issue 10, 108-119

Abstract: The research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises periods, and the audit risks taken by the financial auditors and by the users of the audited financial statements. The results of the research are a few suggestions related to the change of the assessment method for audit risks, as well as the elaboration of certain reduction measures of these audit risks.

Keywords: tangible fixed assets; fair value; audit risk; measuring the audit risk (search for similar items in EconPapers)
JEL-codes: G01 M41 M42 (search for similar items in EconPapers)
Date: 2009
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