Publication: Particularitățile auditului operațiunilor de spălare a banilor
Date
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Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
GRUMEZA, Dumitru, IACHIMOVSCHI, Anatolie. Particularitățile auditului operațiunilor de spălare a banilor. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 274-279. ISBN 978-9975-127-67-7.
Financial crime is harmful and has far reaching negative consequences. An audit of financial statements may help counter such crimes of fraud, corruption and money laundering. Combatting fraud, corruption and money laundering must be a joint effort of all relevant parties, including business leaders, the accountancy profession, regulators, standard setters and the financial sector. We call for a coordinated approach and commitment of all the key players to achieve tangible results. CZU: 657.6: 336.717.16(478) ; JEL: M 42, Auditing.
Financial crime is harmful and has far reaching negative consequences. An audit of financial statements may help counter such crimes of fraud, corruption and money laundering. Combatting fraud, corruption and money laundering must be a joint effort of all relevant parties, including business leaders, the accountancy profession, regulators, standard setters and the financial sector. We call for a coordinated approach and commitment of all the key players to achieve tangible results. CZU: 657.6: 336.717.16(478) ; JEL: M 42, Auditing.
Keywords
auditor, audit financiar, ISA, spălarea banilor, operațiuni suspecte, raport de audit