Open Access

Audit Of The Adequacy Degree For The Principle Of Activity Continuity


Cite

Boulescu, Mircea – Audit and Financial Control, Second Edition, Publishing House of România de Mâine Foundation, Bucharest, 2007.Search in Google Scholar

Law no. 26/2010 for modification and completion of Government Emergency Ordinance no. 75/1999 regarding the financial audit activity, the Official Gazette, Part I, no. 145 of 5 March 2007.Search in Google Scholar

Government Decree no. 983/2004 for the approval of Organization and Operation Regulation of the Romanian Financial Auditors Chamber, the Official Gazette, no. 634 of 13 July 2004.Search in Google Scholar

Order of the Ministry of Finances no. 1802/30.12.2014 for the approval of accounting regulations on the annual and consolidated financial statements, the Official Gazette, no. 963 of 20 december 2014.Search in Google Scholar

Decision no. 20/2004 of the Council of Romanian Financial Auditors Chamber for the approval of the Code regarding the Ethic and Professional Conduct in the Field of Financial Audit, drafted by the International Federation of Accountants (IFAC, Edition 2003, the Official Gazette no. 966 of 21 October 2004).Search in Google Scholar

Government Emergency Ordinance no. 90/2008 on statutory audits of annual accounts and the consolidated annual financial statements, the Official Gazette no 963 of 30 December 2014.Search in Google Scholar