Publication: Reforming the audit quality assurance system in the context of the new requirements of professional standards
Date
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Volume Title
Publisher
ASEM
Abstract
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IACHIMOVSCHI, Anatolie. Reforming the audit quality assurance system in the context of the new requirements of professional standards = Reformarea sistemului de asigurare a calității auditului în contextul noilor cerințe ale standardelor profesionale. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 169-173. ISBN 978-9975-155-66-3.
The scientific investigations carried out on this research topic aim at examining the new requirements of the professional standards in the conditions of developing the methodology for exercising the audit missions. Within the research topic, the normative acts in the field were investigated, the good international practices in the exercise of the auditor profession aiming to highlight the current difficulties determined by the connection to the quality assurance standards in this field. DOI: https://doi.org/10.53486/9789975155663.19; CZU: 657.6:005.6 ; JEL: M42.
The scientific investigations carried out on this research topic aim at examining the new requirements of the professional standards in the conditions of developing the methodology for exercising the audit missions. Within the research topic, the normative acts in the field were investigated, the good international practices in the exercise of the auditor profession aiming to highlight the current difficulties determined by the connection to the quality assurance standards in this field. DOI: https://doi.org/10.53486/9789975155663.19; CZU: 657.6:005.6 ; JEL: M42.
Keywords
audit monitoring, quality control, inherent risk, reporting mechanism, policy monitoring, International Auditing Standards