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+Article 8 1. |
Article 8 1.The test of theoretical knowledge included in the examination shall cover the following subjects in particular:
(a)
general accounting theory and principles;
(b)
legal requirements and standards relating to the preparation of annual and consolidated accounts;
(c)
international accounting standards;
(d)
financial analysis;
(e)
cost and management accounting;
(f)
risk management and internal control;
(g)
auditing and professional skills;
(h)
legal requirements and professional standards relating to statutory audit and statutory auditors;
(i)
international auditing standards as referred to in Article 26;
(j)
professional ethics and independence. 1. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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