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Materialitatea în auditul situaţiilor financiare sub diferite aspecte

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cris.sourceIdoai:irek.ase.md:1234567890/133
dc.creatorGrumeza, Dumitru
dc.creatorIachimovschi, Anatolie
dc.date2020-02-21T11:44:04Z
dc.date2020-02-21T11:44:04Z
dc.date2019-08
dc.date.accessioned2023-11-13T20:52:19Z
dc.date.available2023-11-13T20:52:19Z
dc.descriptionGRUMEZA, Dumitru, IACHIMOVSCHI, Anatolie. Materialitatea în auditul situaţiilor financiare sub diferite aspecte. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 495-499. ISBN 978-9975-75-968-7.
dc.descriptionThe concept of materiality exists both in accounting and auditing. The ”significance threshold” in romanian, or sometimes called "materiality" (a literal translation of the English term "materiality"), is one of the basic concepts of audit. Circumstances are significant in the audit when they significantly affect the true image of the client's financial statements. This article presents different aspects related to the concept of materiality, the areas where it can be found, the characteristic features, as well as its influence on the audit planning mission and on the auditor's opinion. JEL: M 42, Auditing.
dc.formatapplication/pdf
dc.identifier978-9975-75-968-7
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/133
dc.identifier.urihttps://cris.ase.md/handle/123456789/4572
dc.languageother
dc.publisherASEM
dc.subjectauditor
dc.subjectaudit financiar
dc.subjectISA
dc.subjectprag de semnificaţie
dc.subjectmaterialitate
dc.subjectresponsabilitatea auditorului
dc.titleMaterialitatea în auditul situaţiilor financiare sub diferite aspecte
dc.typeArticle
dspace.entity.typePublication
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