Metalurgija, Vol. 51 No. 4, 2012.
Pregledni rad
The financial audit of companies operating in the metalworking industries
V. Grosu
; “Stefan cel Mare”University, Faculty of Economics, Suceava, Romania
I. Bostan
; “Stefan cel Mare”University, Faculty of Economics, Suceava, Romania
Sažetak
In light of the effects of the economic-financial crisis and of the numerous changes occurring both on a European and a global level and altering the environment of the metalworking sector, the aim of the present paper is to focus on the specific alterations performed in the audit of the economic and financial activity and of the financial statements of each entity under consideration. Moreover, high quality audit is essential, especially in light of the numerous cases of fraud and corruption that have been documented in the past few years – occurrences we make reference to – and involving companies operating in this particular sector.
Ključne riječi
economic-financial crisis; metalworking industrie performance; control system; audit procedures
Hrčak ID:
82940
URI
Datum izdavanja:
1.10.2012.
Posjeta: 1.428 *