Publication:
Pragul de semnificaţie: factor important în planificarea şi desfăşurarea unui audit

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/65
dc.creatorManoli, Mihail
dc.creatorZlatina, Natalia
dc.date2015-03-01T11:02:16Z
dc.date2015-03-01T11:02:16Z
dc.date2013
dc.date.accessioned2023-11-13T10:17:18Z
dc.date.available2023-11-13T10:17:18Z
dc.descriptionSinse January 1, 2012 in the Republic of Moldova are applied the International Auditing Standards (IAS) and the Code of Ethics. This decision presents an accomplishment in the normalization of national financial audit, supervision of audit, control of quality of financial audit, the auditor’s responsibilities for fraud, auditor’s communication with those of the audited entity management. But the IAS and the Code of Ethics are not the only acts of audit activity to improve business performance given genre. There is a number of rules and procedures developed by the International Auditing Practices Council (IAPC), which directs the auditor to work. In this context, materiality is exposed, analyzed as one of the important factors in planning and conducting on audit.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789/65
dc.identifier.urihttps://cris.ase.md/handle/123456789/2590
dc.languageother
dc.publisherAcademia de Studii Economice din Moldova
dc.relationAnalele ASEM;ediţia a XI-a. Nr.1 / 2013
dc.subjectaudit
dc.subjectprag de semnificaţie
dc.subjectrisc de audit
dc.subjectrisc de control
dc.subjectrisc inerent
dc.subjectrisc de nedetectare
dc.titlePragul de semnificaţie: factor important în planificarea şi desfăşurarea unui audit
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
28M_Manole_Pragul.pdf
Size:
416.65 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Finanţe