Publication: Cerinţe specifice auditurilor componentelor şi elementelor individuale ale situaţiilor financiare
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Publisher
ASEM
Abstract
Description
IACHIMOVSCHI, Anatolie, ŢUGULSCHI, Iuliana. Cerinţe specifice auditurilor componentelor şi elementelor individuale ale situaţiilor financiare. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 275-280. ISBN 978-9975-127-48-6.
The aim of this study is to identify and specify the requirements of professional standards in an audit of a component or aspect of financial statements. A mission of this kind cannot be confused with an audit of a complete set of financial statements. The present study aims to present a synthesis of all the requirements of international auditing standards that are relevant this audits.
The aim of this study is to identify and specify the requirements of professional standards in an audit of a component or aspect of financial statements. A mission of this kind cannot be confused with an audit of a complete set of financial statements. The present study aims to present a synthesis of all the requirements of international auditing standards that are relevant this audits.
Keywords
auditor, cadru de raportare, control intern, misiune de audit, persoane însărcinate cu guvernanţa, proceduri de audit, probe de audit, situaţii financiare, Standarde Internaţionale de Audit