Audit Financiar Volume: 10, No. 86/2012

Journal no.86

ISSN:  1844 – 8801

Editor: CAFR

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The Analysis of the Audit Report and Possibilities of Its Improvement
Author: Ioana Iuliana POP (GRIGORESCU), Ph. D. Student
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Where is the Future Taking Us? The Development of the Audit Profession
Author: Şerban TOADER, KPMG
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A Practical Model for Testing the „Going-Concern” Assumption in the Financial Audit Engagement for Romanian Quoted Companies
Author: Mihaela-Alina ROBU, Ph. D. Student; Univ. Prof. Marilena MIRONIUC, Ph. D.; Ioan-Bogdan ROBU, Ph. D. Student
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Difficulties in Reporting and Disseminating the Financial Performance into the Public Sector Entities in Romania
Author: Univ. Prof. Aurelia ŞTEFĂNESCU, Ph. D.; Univ. Prof. Daniela Artemisa CALU, Ph. D.; Univ. Prof. Eugeniu ŢURLEA, Ph. D.
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Professional Judgment – A Determinant Factor in the Increase of the Audit Mission Quality
Author: Associate Prof. Irimie Emil Popa, Ph. D.; Univ. Prof. Adriana Tiron Tudor, Ph. D.; Georgeta Ancuţa Şpan, Ph. D. Student
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Preliminary Views on the Determinants of the Cost of Capital for the Emergent Market of Romania
Author: Univ. Prof. Ion IONAŞCU, Ph. D.; Lecturer Mihaela IONAŞCU, Ph. D.; Univ. Prof. Daniela-Artemisa CALU, Ph. D.; Univ. Prof. Lavinia OLIMID, Ph. D.
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Creative Accounting between Uninspired Name, Reglementation and Fraud
Author: Univ. Prof. Emil HOROMNEA, Ph. D.; Ana - Maria PAŞCU , Ph. D. Student; Alina - Mariana ISTRATE, Ph. D. Student
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