Aspecte noi în auditul imobilizărilor corporale [Articol]

Abstract

Accounting reform and the changes in accounting legislation in Republic of Moldova, have a decisive impact both on the organization of accounting and financial reporting, as well as on the procedures used in the audit. The accounting practices require a review of procedures applied for the audit of qualitative aspects of financial statements. According to the International Standards in Audit, the auditor should provide reasonable assurance regarding the reliability of the information presented in the financial statements. This article examines the issues faced by auditors in examining recognition, measurement and depreciation of asset, as a result of the implementation of new accounting practices.