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Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare

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cris.sourceIdoai:irek.ase.md:1234567890/1001
dc.creatorGrumeza, Dumitru
dc.creatorIachimovschi, Anatolie
dc.date2020-12-22T08:10:35Z
dc.date2020-12-22T08:10:35Z
dc.date2020-09
dc.date.accessioned2023-11-13T20:55:37Z
dc.date.available2023-11-13T20:55:37Z
dc.descriptionGRUMEZA, Dumitru, IACHIMOVSCHI, Anatolie. Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare. În: Competitivitate şi inovare în economia cunoaşterii [online]: culegere de rezumate: conf. şt. intern., 25-26 sept. 2020. Ediţia a 22-a. Chişinău: ASEM, 2020, pp. 50-52. E-ISBN 978-9975-75-986-1.
dc.descriptionCovid-19 (Coronavirus) is having a worldwide impact which in turn has affected businesses, governments in such a deep negative way, that its impact assessment is yet to be known by everyone. Companies will have tough times doing accounting in the backdrop of Coronavirus outbreak, various aspects like assessing impairments, or recognising deferred tax assets, or computing revenues would be a challenge during these times. This article presents potential issues related to the planning of the audit of financial statements and the prospects of the audit profession in pandemic conditions. JEL: M 42 - Auditing
dc.formatapplication/pdf
dc.identifier978-9975-75-986-1
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/1001
dc.identifier.urihttps://cris.ase.md/handle/123456789/5050
dc.languageother
dc.publisherASEM
dc.subjectauditing methods
dc.subjectaudit planning
dc.subjectfinancial statements
dc.subjectaudit report
dc.titleImpactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare
dc.titleThe impact of the COVID-19 pandemic crisis on the planning of the financial statements audit
dc.typeArticle
dspace.entity.typePublication
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