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Independenţa auditorului, divergenţe în legislaţia naţională

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cris.sourceIdoai:irek.ase.md:123456789/1780
dc.creatorGrumeza, Dumitru
dc.date2022-01-06T10:41:40Z
dc.date2022-01-06T10:41:40Z
dc.date2015-04
dc.date.accessioned2023-11-13T20:52:51Z
dc.date.available2023-11-13T20:52:51Z
dc.descriptionGRUMEZA, Dumitru. Independenţa auditorului, divergenţe în legislaţia naţională. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 231-233. ISBN 978-9975-75-750-8.
dc.descriptionIndependence is freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity either is impaired or could be impaired. Independence is related to and underpins objectivity. However, whereas objectivity is a personal behavioral characteristic concerning the auditor’s state of mind, independence relates to the circumstances surrounding the audit, including the financial, employment, business and personal relationships between the auditor and the audited entity and its connected parties. Relationships with parties whose interests may be contrary to the interests of the audited entity (for example, a hostile bidder) may also be relevant to the appearance of the auditor’s independence. JEL: M-42.
dc.formatapplication/pdf
dc.identifier978-9975-75-750-8
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1780
dc.identifier.urihttps://cris.ase.md/handle/123456789/4648
dc.languageother
dc.publisherASEM
dc.subjectaudit
dc.subjectstandarde internaționale
dc.subjectCodul etic
dc.subjectindependența auditorului
dc.subjectprincipii fundamentale
dc.subjectpractica internațională
dc.titleIndependenţa auditorului, divergenţe în legislaţia naţională
dc.typeArticle
dspace.entity.typePublication
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