Work

The Audit Risk Associated to the Depreciation Adjustments of the Tangible Assets During the Financial Instability Period

Year: 2009

Type: article

Abstract: The research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises periods, and the audit risks taken by the financial auditors and by the users of the audited financial statements. The results of the research are a few suggestions related to the change of the assessment method for audit risks, as well as the elaboration of certain reduction measures of these audit risks.

Source: RePEc: Research Papers in Economics

Authors: Adela SOCOL, Szora Attila TAMAS

Institution: 1 Decembrie 1918 University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W1589120209

FWCI:

Cites: 7

Cited by:

Related to: 10