Publication: Particularitățile tehnologiilor informaționale contabile în contextul auditului situațiilor financiare
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ASEM
Abstract
Description
DABIJA, Violeta. Particularitățile tehnologiilor informaționale contabile în contextul auditului situațiilor financiare = Particularities of accounting information technologies in the context of the audit of financial statements. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 158-165. ISBN 978-9975-155-12-0.
The reliability of the accounting information of a public interest entity, synthesized using computer applications in the financial statements, is validated by an independent professional, who usually holds the status of auditor. Under current conditions, the audit is not limited to traditionally performed audits, but performs audits ranging in scope from assurance to related services, such as accounting information technology audits. JEL: M42
The reliability of the accounting information of a public interest entity, synthesized using computer applications in the financial statements, is validated by an independent professional, who usually holds the status of auditor. Under current conditions, the audit is not limited to traditionally performed audits, but performs audits ranging in scope from assurance to related services, such as accounting information technology audits. JEL: M42
Keywords
financial audit, accounting information technologies, automated environment, authenticity of financial statements, application control, audit evidence