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1. THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING — 07 June 2016
Authors: • Emilia VASILE, PhD Professor, email: rector@univath.ro, Afiliation: Athenaeum University of Bucharest • Nelu BURCEA, PhD Lecturer, email: neluburcea@yahoo.com, Afiliation: Athenaeum University of Bucharest
Abstract: The role of the financial audit in preventing and combating money laundering is to enhance the information credibility from the financial statement. ANo 42 - June 2016 > THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING
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2. CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING — 14 September 2017
Authors: • Ph.D. Student Ana-Maria MAFTEI (URSU), email: ana.maria.maftei0907@gmail.com, Afiliation: Univesity of Craiova • Ph.D. Professor Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petroșani
Abstract: The present article addresses the professional judgment both conceptually and in terms of regulations. Philosophical approach of reasoning has been juNo 46 - Supplement June 2017 > CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING
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3. FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT — 21 December 2020
Authors: • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Atheneaum” University of Bucharest, Romania
Abstract: Financial information is useful both inside the organization (management) and outside it (customers, suppliers, creditors, banks, investors, etc.), whNo 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT