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Provocările generate de criza Covid-19 în cadrul domeniului financiar-contabil

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cris.sourceIdoai:irek.ase.md:123456789.1/29
dc.creatorBajan, Maia
dc.creatorMoisei, Ana
dc.date2021-06-30T07:28:17Z
dc.date2021-06-30T07:28:17Z
dc.date2021-03
dc.date.accessioned2023-11-13T20:53:47Z
dc.date.available2023-11-13T20:53:47Z
dc.descriptionBAJAN, 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.
dc.descriptionThe 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
dc.formatapplication/pdf
dc.identifier978-9975-155-12-0
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/29
dc.identifier.urihttps://cris.ase.md/handle/123456789/4778
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectIFRS
dc.subjectcrisis
dc.subjectfinancial reporting
dc.subjectaudit
dc.subjectfinancial instruments
dc.subjectaudit report
dc.subjectBig four audit firms
dc.titleProvocările generate de criza Covid-19 în cadrul domeniului financiar-contabil
dc.titleThe challenges generated by the Covid-19 crisis in the financial-accounting field
dc.typeArticle
dspace.entity.typePublication
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