CONVERGENCES AND DIVERGENCES BETWEEN INTERNAL AND EXTERNAL AUDIT ON INTERNATIONAL CONTEXT

Authors

  • Laura Nicoleta Nasta Economics II Doctoral School, Bucharest University of Economic Studies
  • Călin Tănase Ladar Faculty of Environment Protection, University of Oradea, Oradea

Abstract

From a company`s point of view, it activates in a very dynamic climate of affairs, in which there are permanently acquisitions and company fusions, fact that leads to the necessity of knowing extremely well the company`s internal and external business climate. Even in case of the company not participating in business fusions and acquisitions, it is obliged to submit reports regarding its activity, for the owners, for the market or in order to comply with legal requirements. All these considerations are valid also in the public sector, for maximizing its activity value.

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Published

2016-04-28

Issue

Vol. 3 (2015)

Section

Articles