Contabilitatea și auditul imobilizărilor corporale [Articol]

Abstract

The purpose of the thesis is the study of the interaction between the principles of accounting and auditing of the tangible assets in terms of the impact of the related normative and legislative acts, but also the specific aspects analyzed through the prism of the integral audit on the tangible assets. At the same time, based on the results of the audit of the tangible assets, the risks of the audit in the case of the Î.S. „Administrația de Stat a Drumurilor”.