期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：1
语种：English
出版社：Ovidius University Press
摘要：In a market economy,profitability is a sine qua non for the very existence of businesses [3] and entrepreneurs professionalism correlation result,the material and technical and financial resources invested,the motivation of employees and social dialogue amid scientific and technical progress and development requirements ensuring sustainable. Managers must obtain return entities considering the requirements of accounting policy,that should take into account the conventions of prudence,independence period and consistent methods with the basis of accounting logic continuity rule. Moreover,the return must be the result of combining rational interests stockholds,observing continuity requirements in terms of quality standards and accounting standards,under the rule of statutory audit criteria. Quality audit firm comes to sustainability by giving the results of conformity assessment processes and outcomes of these processes (products,services) with a specific standard or other normative document;assessment of the quality management system compliance with specified requirements.
