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Revaluation and the the internal audit limits that influence the financial-accounting activity

Dragos Laurentiu Zaharia (), Luminita Dragne and Doina Maria Tilea ()
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Doina Maria Tilea: "Dimitrie Cantemir" Christian University

Social-Economic Debates, 2014, vol. 3, issue 2, 12-16

Abstract: Regarding the financial-accounting system, the internal audit aims at understanding the accounting and control systems finding and correcting the errors. The auditor must inform the general management about the obvious errors within the entity. The board must know evrything concerning these errors.

Keywords: Audit; control; management; solvency; performance (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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