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Politici şi practici aferente controlului calităţii în auditul financiar

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cris.sourceIdoai:irek.ase.md:123456789/109
dc.creatorManoli, Mihail
dc.creatorZlatina, Natalia
dc.date2015-07-07T03:30:03Z
dc.date2015-07-07T03:30:03Z
dc.date2014
dc.date.accessioned2023-11-13T20:51:24Z
dc.date.available2023-11-13T20:51:24Z
dc.descriptionPublicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433. Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5. [33+657]:378.633(478-25)(082)=135.1=111
dc.descriptionIn this study, the authors analyzed the situation of quality control of the audit services from the perspective of financial reporting. Audit quality is not merely a function of technical competence, but professional conduct, too, particularly where the entities’ own financial interests might threaten to impair its objectivity. The insistence that ethical standards are paramount, and certainly no less important than technical ones, permeates the whole firm. An effective oversight system should promote the fair presentation of financial information provided by the public interest entity. To achieve this goal, there should be mechanisms for imposing responsibility and accountability on auditors.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789/109
dc.identifier.urihttps://cris.ase.md/handle/123456789/4443
dc.publisherAcademide de Studii Economice a Moldovei
dc.relationAnalele ASEM ediţia a XII-a;Nr. 1 / 2014
dc.subjectaudit
dc.subjectactivitate de audit
dc.subjectcalitatea serviciilor de audit
dc.subjectcontrol extern
dc.subjectpolitici de audit
dc.subjectproceduri de audit
dc.titlePolitici şi practici aferente controlului calităţii în auditul financiar
dc.typeArticle
dspace.entity.typePublication
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