Audit Financiar Volume: 19, No. 163/2021

Journal no.163

ISSN:  1844-8801

Editor: CAFR

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Page 501 - 515
Teleworking in the Field of Financial Audit in the Context Generated by the COVID-19 Pandemic
Author: Nicoleta FARCANE, Ovidiu-Constantin BUNGET, Rodica BLIDISEL, Alin-Constantin DUMITRESCU, Delia DELIU, Oana BOGDAN, Valentin BURCA
Abstract(234KB) Article(471KB)
DOI: 10.20869/AUDITF/2021/163/015
Page 516 - 527
Evolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report
Author: Camelia-Daniela HATEGAN, Carmen-Mihaela IMBRESCU
Abstract(168KB) Article(325KB)
DOI: 10.20869/AUDITF/2021/163/016
Page 528 - 543
Audit Risk Assessment and Influence on the Auditor`s Opinion
Author: Maria GROSU, Camelia Catalina MIHALCIUC
Abstract(167KB) Article(464KB)
DOI: 10.20869/AUDITF/2021/163/017
Page 544 - 554
Internal Audit in ERP Systems Context
Author: Roxana Dana IGNA, Bogdan Stefan IONESCU
Abstract(167KB) Article(296KB)
DOI: 10.20869/AUDITF/2021/163/018
Page 555 - 573
Performance Audit of Public Revenues of the Administrative Territorial Units
Author: Diana-Sabina BRANET (ULICI), Camelia-Daniela HATEGAN
Abstract(167KB) Article(417KB)
DOI: 10.20869/AUDITF/2021/163/019
Page 574 - 586
ERP Integrated Instruments – Opportunities and Challenges for Audit
Author: Casiana Maria DARIE
Abstract(166KB) Article(727KB)
DOI: 10.20869/AUDITF/2021/163/020
Page 587 - 598
Considerations on the Advantages of Using Leasing in Small and Medium-Sized Enterprises
Author: George-Aurelian TUDOR, Ioan-Codrut TURLEA, Elena MITOI
Abstract(167KB) Article(263KB)
DOI: 10.20869/AUDITF/2021/163/021