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Daniel Botez
In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report?s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enf...
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Evgenij Ju. Moskvitin,Oksana A. Sherbakova,Ol'ga F. Sverchkova,Svetlana A. Marjanova,Viktor V. Bykadorov
Pág. 41 - 45
In connection with the crisis increases the relevance of audit control in the Russian economy. Great influence on the modern accounting in Russia have been successfully carried out reforms and existing engineering mechanisms in the system of auditing con...
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Daniel Botez
Statutory audit missions are completed through the drawing up of audit reports. The elements of an audit report are standardized by International Standard on Audit ISA 700 ?Forming an opinion and reporting on financial statements?. In April 2014, Directi...
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Abimbola Olukemi Windapo
Pág. 67 - 82
This paper investigates the role of statutory health and safety (H&S) regulations in managing construction project risks. The study examines whether the decision made by contractors to comply with the regulations, the cost of compliance and savings of H&...
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Gabriela Ungureanu
Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, pu...
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Ionel Bostan
Pág. 198 - 201
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Ionel Bostan
Pág. 231 - 234
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Dirk A. Steyn,Thea L. Voogt,Ben Marx
AbstractThe decision to accept an appointment as registered external auditor to an audit client (the engagement decision) has in recent years been subject to an increased level of professional care and consideration, mainly as a result of previous experi...
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