Publication: Improvement of accounting and auditing for tangible assets. Summary of PhD thesis in Economics.
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Summary of PhD thesis in Economics. Scientific specialty: 522.02 - Accounting; audit; economic analysis. Scientific adviser: NEDERIȚA Alexandru – habilitated doctor in Economics, university professor, ASEM
Timeliness and importance of the research. Tangible assets is a key component of a manufacturing entity’s heritage and its wealth. The results of entrepreneurial activity are closely related to the proper functioning of tangibles, to their updating and continual modernization and to their proper management. In this context, studying accounting and auditing issues of tangibles has a great priority for production entities.
Timeliness and importance of the research. Tangible assets is a key component of a manufacturing entity’s heritage and its wealth. The results of entrepreneurial activity are closely related to the proper functioning of tangibles, to their updating and continual modernization and to their proper management. In this context, studying accounting and auditing issues of tangibles has a great priority for production entities.
Keywords
audit, contabilitate, imobilizări corporale, recunoaștere, evaluare, derecunoaștere, amortizare, parteneriat public-privat, planificarea auditului, probe de audit, risc de audit, finalizarea auditului