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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 2, Year 2018| THEORETICAL AND PRACTICAL ASPECTS ON THE AUDIT PROJECTS FOR TANGIBLE ASSETS | 
Download | | Author(s): Mihai Popovici | | DOI: 10.4316/EJAFB.2018.622 | | Abstract: Audit evidence is the information used by the auditor to issue the conclusions on which the auditor's opinion is based. They include both the information contained in the accounting records, financial statements and other relevant information. An essential step in the audit mission is the collection of audit evidence. This research has described the audit procedures to obtain audit evidence for auditing tangible assets. At the same time, the author has classified the audit evidence required for the audit of tangible assets in dependence of their credibility. Taking over the experience of other researchers, the author has formulated some solutions to obtain qualitative audit evidence. | | Keywords: Audit, Tangible Assets, Audit Evidence, Audit Procedures, Audit Documentation | References:
Books
1. Arens, A.A. & Loebbecke, J.K. (2003). Audit : O Abordare Integrat?, ARC, Chi?in?u.
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4. Munteanu, V., Zuca, M. (2016). Audit Financiar-contabil Concepte, Metodologie, Reglement?ri, Cazuri Practice. Universitar?, Bucharest.
Articles From Journals
5. Curchin, A. (2012). Documentarea Activit??ii De Audit, Aspecte Practice, Newsletters. Court Of Accounts Of The Republic Of Moldova, 1-2, 108-113.
6. Ghersan, I. (2011). Probele De Audit - Defini?ie, Criterii De Apreciere ?i Tehnici De Ob?inere, Business Accounting,expertise And Auditing, 9, 57-61.
Magazine
7. Iona?, C. & Curp?n, A. M. (2004) Confirm?rile Ca Probe Ale Auditului. Ob?inerea ?i Interpretarea Dovezilor Primite, Gestiunea ?i Contabilitatea Firmei Magazine, 5, 44-46.
8. Lusk, E. J. & Halperin, M. (2015). Investigarea Selectiv? A Transpozi?iilor în Contextul Auditului: Studiul Activit??ilor De Reefectuare ?i Recalculare. Extinderi Practice Asupra Probelor Cowton, Audit Financiar Magazine, 25-31.
Internet Source
9. Interna?ional Standards On Auditing 500 „Audit Evidence”. Retrieved May 17, 2018 From Http://mf.gov.md/ro/content/sia-%C8%99i-codul-etic-emise-de-ifac-anul-2015recep%C8%9Bionate-de-ministerul-finan%C8%9Belor.
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