ASPECTE PRACTICE PRIVIND AUDITUL OPERAŢIILOR DIN ASIGURAREA DIRECTĂ, COASIGURARE ŞI REASIGURARE

Cristina DOLGHI Catedra Contabilitate şi Informatică Economică

Abstract

Specificity of audit of insurance societies is defined by essence of insurance operations, features of the legislation regulating given area, the developed practice of the organization accounting, the financial reporting, calculation of financial result and the taxation.