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Active intangibile emergente si riscul de audit

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cris.sourceIdoai:irek.ase.md:1234567890/495
dc.creatorHlaciuc, Elena
dc.creatorLeliuc (Cosmulese), Cristina Gabriela
dc.date2020-09-16T07:56:39Z
dc.date2020-09-16T07:56:39Z
dc.date2017-03-17
dc.date.accessioned2023-11-13T20:57:28Z
dc.date.available2023-11-13T20:57:28Z
dc.descriptionHLACIUC, Elena, LELIUC (COSMULESE), Cristina Gabriela. Active intangibile emergente si riscul de audit. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 66-71. ISBN 978-9975-75-859-8.
dc.descriptionThrough the article, we would like to identify the audit procedures of intangible assets that can reduce audit risk to an acceptable level. Therefore, we intend to present a brief side palpable and complexity of a financial audit fragment. We opted for immobilized assets called intangible assets because they represented a challenge both for accounting and financial audit.
dc.formatapplication/pdf
dc.identifier978-9975-75-859-8
dc.identifier${dspace.ui.url}/handle/1234567890/495
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/495
dc.identifier.urihttps://cris.ase.md/handle/123456789/5325
dc.languageother
dc.publisherASEM
dc.subjectaudit procedures for intangible assets
dc.subjectaudit evidence
dc.subjectvalue drivers
dc.subjectsubstantive procedures
dc.titleActive intangibile emergente si riscul de audit
dc.typeArticle
dspace.entity.typePublication
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