Publication:
Problemele organizării auditului în condiţiile prelucrării automatizate a datelor

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/1661
dc.creatorGrumeza, Dumitru
dc.date2021-12-22T09:54:32Z
dc.date2021-12-22T09:54:32Z
dc.date2013-04-05
dc.date.accessioned2023-11-13T20:55:33Z
dc.date.available2023-11-13T20:55:33Z
dc.descriptionGRUMEZA, Dumitru. Problemele organizării auditului în condiţiile prelucrării automatizate a datelor. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 202-203. ISBN 978-9975-4242-7-1.
dc.descriptionThe audit process for a computerized accounting system involves five main steps: conducting the initial review (planning the audit); reviewing and assessing internal controls; compliance testing (testing the internal controls); substantive testing (testing the detailed data); and reporting (conclusions and findings). The auditor(s) should reach an understanding with the client concerning the scope and limitations of the audit from the very beginning. This will facilitate the accomplishment of the audit objectives in an effective and efficient manner.
dc.formatapplication/pdf
dc.identifier978-9975-4242-7-1
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1661
dc.identifier.urihttps://cris.ase.md/handle/123456789/5040
dc.languageother
dc.publisherTipografia "CRIO"
dc.subjectproces de audit
dc.subjectsistem contabil computerizat
dc.subjectplanificarea auditului
dc.subjectevaluarea controalelor interne
dc.subjectrevizuirea controalelor interne
dc.subjectauditor
dc.titleProblemele organizării auditului în condiţiile prelucrării automatizate a datelor
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Dumitru GRUMEZA_conf_Dep_Contabilitate_aprilie_2013.pdf
Size:
236.56 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate