Particularities in financial instruments auditing

Author:University professor, PhD. Neculai TABĂRĂ, PhD. student Maria Carmen AVRAM

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Keywords:receivable, liabilities, commercial effects, investments, cash available

Abstract:
Due to the financial globalization and the international capital markets, development, the financial instruments audit has become a major and challenging task for auditors all over the world. \r\n\r\nThey should pay a special attention to the following financial instruments: accounts receivable and notes receivable, accounts payable and notes payable, investments in bonds, long-term liabilities (debentures and bank loans), cash and cash equivalents or other financial assets and liabilities. \r\n\r\nThis paper presents some of the methods, procedures and techniques used in performing the audit of these instruments.\r\n

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