Publication: Provocările generate de criza Covid-19 în cadrul domeniului financiar-contabil
Date
Authors
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ASEM
Abstract
Description
BAJAN, Maia, MOISEI, Ana. Provocările generate de criza Covid-19 în cadrul domeniului financiar-contabil = The challenges generated by the Covid-19 crisis in the financial-accounting field. 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. 114-118. ISBN 978-9975-155-12-0.
The article aim is to study tje impact of the pandemic crisis in the financial institutions. For study, we used the methods of synthesis and analysis, formalization and specification. Financial institutions are playing an important role to minimize the effect as much possible. The unprecedented current situation caused by Covid-19, has disrupted most professions across the globe with accounting and auditing being no exception. The positive side to this significant challenge for auditors, it ist hat the audit profession was already on a journey to becoming more digital. This paper highlights some of the practical challenges auditors are now faced with, in light of Covid-19, and highlights some of the key considerations for auditors by referring to the relevant International Auditing Standards. JEL: M41, M13, M14
The article aim is to study tje impact of the pandemic crisis in the financial institutions. For study, we used the methods of synthesis and analysis, formalization and specification. Financial institutions are playing an important role to minimize the effect as much possible. The unprecedented current situation caused by Covid-19, has disrupted most professions across the globe with accounting and auditing being no exception. The positive side to this significant challenge for auditors, it ist hat the audit profession was already on a journey to becoming more digital. This paper highlights some of the practical challenges auditors are now faced with, in light of Covid-19, and highlights some of the key considerations for auditors by referring to the relevant International Auditing Standards. JEL: M41, M13, M14
Keywords
accounting, IFRS, crisis, financial reporting, audit, financial instruments, audit report, Big four audit firms