Publication: Planning the financial audit mission in accordance with the current requirements of international quality standards
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ASEM
Abstract
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IACHIMOVSCHI, Anatolie, IUNCU, Liuba. Planning the financial audit mission in accordance with the current requirements of international quality standards = Planificarea misiunii de audit financiar în conformitate cu cerințele actuale ale standardelor internaționale de calitate. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 270-276. ISBN 978-9975-155-87-8 (PDF).
The quality control of the planning works constitutes the indispensable part of the internal control system within the audit company, at the same time being in the attention of the state supervision of the audit activity as well as of the inspection by the professional organizations. CZU: 657.6:006.44; JEL: M42; DOI 10.5281/ZENODO.6719088
The quality control of the planning works constitutes the indispensable part of the internal control system within the audit company, at the same time being in the attention of the state supervision of the audit activity as well as of the inspection by the professional organizations. CZU: 657.6:006.44; JEL: M42; DOI 10.5281/ZENODO.6719088
Keywords
audit mission planning, internal control system, audit firm, audit activity, inspection, professional organizations