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Particularitățile tehnologiilor informaționale contabile în contextul auditului situațiilor financiare

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cris.sourceIdoai:irek.ase.md:123456789.1/35
dc.creatorDabija, Violeta
dc.date2021-06-30T08:56:16Z
dc.date2021-06-30T08:56:16Z
dc.date2021-03
dc.date.accessioned2023-11-13T20:53:10Z
dc.date.available2023-11-13T20:53:10Z
dc.descriptionDABIJA, 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.
dc.descriptionThe 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
dc.formatapplication/pdf
dc.identifier978-9975-155-12-0
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/35
dc.identifier.urihttps://cris.ase.md/handle/123456789/4692
dc.languageother
dc.publisherASEM
dc.subjectfinancial audit
dc.subjectaccounting information technologies
dc.subjectautomated environment
dc.subjectauthenticity of financial statements
dc.subjectapplication control
dc.subjectaudit evidence
dc.titleParticularitățile tehnologiilor informaționale contabile în contextul auditului situațiilor financiare
dc.titleParticularities of accounting information technologies in the context of the audit of financial statements
dc.typeArticle
dspace.entity.typePublication
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