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| Author: | Deisinger, M. |
| Title: | Auditing specialities of associated companies and transferable prices |
| Journal: | Revizor
1996 : VOL. 7:3, p. 7-21 |
| Index terms: | |
| Freeterms: | Slovenia, accounting, enterprises, auditing, transfer pricing, foreign credits |
| Language: | slv |
| Abstract: | The development of capital market has resulted in increasingly movable property, companies and their relations have become very versatile and due to this fact many new questions in respect of audit of associated companies have arisen.Associated companies could include in businesses which might be beyond consideration in nonassociated companies.Operating prices occurring in associated companies are very different from operating prices in nonassociated companies.When auditing associated companies the auditor should first know the basics and logic of the operations in associated companies in order to be able to suitably check the internal control system and individual items of the financial statements where the specialities of associated companies are most evident. |
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