文章基本信息

标题：Considerations On Audit Of Group Financial Statements
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作者：Attila Tamas Szora ; “1 Decembrie 1918” University of Alba Iulia Iulian Bogdan Dobra ; “1 Decembrie 1918” University of Alba Iulia 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The objective of this paper is to present a comparative analysis of the consolidated financial statements according to the International Financial Reporting Standards or the European Directives and see how such accounting alternative affect the explanatory notes to the consolidated financial statements, especially regarding to the revaluation basis of the assets. The study seeks to determine if the accounting diversity influences the work of the financial auditor. The results indicate that the two frameworks in elaborating the consolidated financial statements have a significant ascendancy on the audit of the group financial statements.
关键词：Consolidated Financial Statements; The 7th European Directive; Financial Audit