New Objectives of Fixed Assets Audit Accounted with Integrated Systems

Author:Univ. Prof. PhD Horia Ion NEAMŢU, PhD Student Aurora POPESCU, Univ. Lecturer PhD Niculina MARCU



Keywords:audit of assets, integrated systems, audit risk, internal control

Any individual or public investor is interested to know the risks of the business in which they placing their capital, methods and policies of the investment depreciation, accounting – tax correspondence and its implications on business, so the risk of distortion of the true picture of assets to be minimal. The authors will show in this paper that the lack of long-standing tradition in the audit of fixed assets accounted with integrated systems makes modern auditor the main information provider and guarantor for the capital investor in all its aspects, starting with general information on the trader’ activity secor, the development of the sector over the next 3-5 years, the agent place in the sector, to the issues of the internal management control and proper accounting of the tangible, intangible or financial assets.