出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：In this article we are aiming to approach a few aspects that raise the skepticism of the financial auditor in forming and expressing their opinion regarding lands and buildings, through instruments and reasonings specific to the economic and financial analysis. There are presented, by way of example, cases of accounting practice that generate significant distortions of financial statements, whether due to fraud or error, which influence the decision of the users of financial statements.
关键词：economic and financial analysis; audit; real estate; decision; professional reasoning.
