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Radu Andrei Moga, Cristian Doru Olteanu, Stefan Marius Buru, Mircea Daniel Botez and Ada Gabriela Delean
Patients suffering from various levels of periodontal breakdown show increased problems related to the amount of orthodontic force (usually light) needed to be safely applied to minimize ischemic, necrotic, resorptive, and further periodontal loss risks....
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Anatol Melega,Veronica Grosu,Anamaria Geanina Macovei,Daniel Botez
Business performance, as a whole, represents the main concern for financial information users, as a risk assessment tool meant to establish the effectiveness and efficiency of the work performed. Over time, there was an ongoing challenge related to busin...
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Daniel Botez,Mihaela Enachi
The financial reporting process is a standardized process by which an entity provides information about its business, which is not considered confidential, in the environment in which it operates, for the purpose of supporting and developing the society ...
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Mihaela Enachi,Daniel Botez
Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of t...
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Daniel Botez,Anatol Melega
Internal auditing plays an important part in the management of corporations, but it has also proved necessary in the more general framework of public interest entities, especially listed entities, given the importance of their activity in society. The di...
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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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Daniel Botez
In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globall...
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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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Daniel Botez
In auditing financial statements, the procedures for the assessment of the risks and the calculation of the materiality differ from an auditor to another, by audit cabinet policy or advice professional bodies. All, however, have the reference Internation...
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Daniel Botez
Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or p...
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