COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?
The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Academy of the Economic Studies of Moldova
2016-09-01
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| Series: | Economica |
| Subjects: | |
| Online Access: | http://irek.ase.md/xmlui/bitstream/handle/123456789/244/DomnisorA_MedintuN_ProdanR_ec_2016_3.pdf?sequence=1&isAllowed=y |
| _version_ | 1811261235262390272 |
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| author | Alina DOMNIŞOR Daniela Nicoleta MEDINȚU Radu PRODAN |
| author_facet | Alina DOMNIŞOR Daniela Nicoleta MEDINȚU Radu PRODAN |
| author_sort | Alina DOMNIŞOR |
| collection | DOAJ |
| description | The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal
component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and our empirical study will demonstrate the hypothesis according
to which the fiscal risk is minimized through financial audit.
The true and fair view of the financial statements depends also of the auditor’s objectives as concerns the total tax summary.
It is a new approach of the financial audit that the entities may
audit only the components in the financial statements,where these
show high risks. It is an approach for the entities that, at present, have no legal requirements of auditing due to the fact that they do
not fulfil the size criteria for audit. The scientific step shall be centred on the analysis of the salary, fiscal and social costs by using the financial audit. |
| first_indexed | 2024-04-12T19:00:47Z |
| format | Article |
| id | doaj.art-52131d9fbb21436b83ee405a7d12a6f3 |
| institution | Directory Open Access Journal |
| issn | 1810-9136 1810-9136 |
| language | English |
| last_indexed | 2024-04-12T19:00:47Z |
| publishDate | 2016-09-01 |
| publisher | Academy of the Economic Studies of Moldova |
| record_format | Article |
| series | Economica |
| spelling | doaj.art-52131d9fbb21436b83ee405a7d12a6f32022-12-22T03:20:09ZengAcademy of the Economic Studies of MoldovaEconomica1810-91361810-91362016-09-013975972COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?Alina DOMNIŞOR0Daniela Nicoleta MEDINȚU1Radu PRODAN2UES BucharestUES BucharestUES BucharestThe article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and our empirical study will demonstrate the hypothesis according to which the fiscal risk is minimized through financial audit. The true and fair view of the financial statements depends also of the auditor’s objectives as concerns the total tax summary. It is a new approach of the financial audit that the entities may audit only the components in the financial statements,where these show high risks. It is an approach for the entities that, at present, have no legal requirements of auditing due to the fact that they do not fulfil the size criteria for audit. The scientific step shall be centred on the analysis of the salary, fiscal and social costs by using the financial audit.http://irek.ase.md/xmlui/bitstream/handle/123456789/244/DomnisorA_MedintuN_ProdanR_ec_2016_3.pdf?sequence=1&isAllowed=yfiscal riskfinancial auditaudit objectivestax on profitaudit procedures |
| spellingShingle | Alina DOMNIŞOR Daniela Nicoleta MEDINȚU Radu PRODAN COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT? Economica fiscal risk financial audit audit objectives tax on profit audit procedures |
| title | COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT? |
| title_full | COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT? |
| title_fullStr | COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT? |
| title_full_unstemmed | COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT? |
| title_short | COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT? |
| title_sort | could be the fiscal risk minimized through financial audit |
| topic | fiscal risk financial audit audit objectives tax on profit audit procedures |
| url | http://irek.ase.md/xmlui/bitstream/handle/123456789/244/DomnisorA_MedintuN_ProdanR_ec_2016_3.pdf?sequence=1&isAllowed=y |
| work_keys_str_mv | AT alinadomnisor couldbethefiscalriskminimizedthroughfinancialaudit AT danielanicoletamedintu couldbethefiscalriskminimizedthroughfinancialaudit AT raduprodan couldbethefiscalriskminimizedthroughfinancialaudit |