Accounting, in order to be able to deal with the requirements and changes in the economical-social environment, with the meaning of providing useful and actual information to the different kinds of users, has developed different techniques and methods. Among these, evaluation is to be taken into account, which has the purpose of giving the real value of tangible assets, but also audit, having the purpose of certifying the provided information through financial reports. Within the entities, tangible assets have a significant value, and an inadequate evaluation of these assets has a powerful impact upon the provided information, inferentially upon the decisions of different users. Therefore, through the identification and evaluation of objectives and relevant risks, in the process of tangible assets’ audit, emphasizing the inputs and outputs of the assets, more value is given to the entity, the efficiency of the management, control and presentation processes is improved, respectively decisions will be made based on a solidly grounded base.
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