Politici, opţiuni contabile şi auditul stocurilor
| dc.contributor.author | Lopuşneac, Alexandra | ro |
| dc.date.accessioned | 2025-04-14T06:10:09Z | |
| dc.date.issued | 2024 | |
| dc.description.abstract | The purpose of this paper was to examine inventory accounting and simulate an audit engagement. Compliance of accounting treatments with applicable legislation was verified and a solid information base was used to obtain relevant audit evidence. Assessing audit risk and determining the materiality were essential steps, followed by the implementation of appropriate audit procedures. Audit findings generated recommendations for improving accounting treatments and inventory management. | en |
| dc.identifier.citation | LOPUȘNEAC, Alexandra. Politici, opţiuni contabile şi auditul stocurilor. In: Analele ştiinţifice ale Universităţii de Stat din Moldova. Seria „Lucrări studenţeşti”. Ştiinţe ale naturii şi exacte. Ştiinţe economice. Chişinău: CEP USM, 2024. pp. 186– 188. ISBN 978-9975-62-828-0 (PDF) | ro |
| dc.identifier.isbn | 978-9975-62-828-0 (PDF) | |
| dc.identifier.uri | https://msuir.usm.md/handle/123456789/17661 | |
| dc.language.iso | ro | ro |
| dc.publisher | CEP USM | |
| dc.title | Politici, opţiuni contabile şi auditul stocurilor | ro |
| dc.type | Article |