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The goodwill of the financial auditorium

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cris.sourceIdoai:irek.ase.md:123456789/1617
dc.creatorMolociniuc (Hrițcan), Mărioara
dc.creatorGrosu, Veronica
dc.date2021-12-20T11:08:15Z
dc.date2021-12-20T11:08:15Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:56:11Z
dc.date.available2023-11-13T20:56:11Z
dc.descriptionMOLOCINIUC (HRIȚCAN), Mărioara, GROSU, Veronica. The goodwill of the financial auditorium. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 161-174. ISBN 978-9975-155-25-0.
dc.descriptionThis article aims to highlight the importance of the statutory auditor. The value provided by the statutory auditor in an audit engagement is much more substantial than at first glance. The company's image is reflected in an audit report and through a positive opinion it brings respect, prosperity and trust both economically and socially. The auditor offers perspectives and open doors to investors, creditors and collaborators and internally contributes to transparency, accountability and dedication. In order to be able to give credibility to the audit report, we need to know very well who prepares it, what is the level of training and experience required, what are the appropriate skills and competencies to practice this profession. Through a research on the conditions imposed by the legislation as well as on the route that a financial auditor must go to acquire this quality, I will highlight the auditor's professionalism as well as the value it brings to the audited entity. JEL: M42.
dc.formatapplication/pdf
dc.identifier978-9975-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1617
dc.identifier.urihttps://cris.ase.md/handle/123456789/5130
dc.languageother
dc.publisherASEM
dc.subjectstatutory audit
dc.subjectaudit mission
dc.subjectgoodwill
dc.subjectcredibility
dc.subjectprudence
dc.titleThe goodwill of the financial auditorium
dc.typeArticle
dspace.entity.typePublication
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