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Supravegherea calităţii serviciilor de audit: posibilităţi şi realităţi

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cris.sourceIdoai:irek.ase.md:123456789.1/242
dc.creatorManoli, Mihail
dc.date2021-11-04T13:19:01Z
dc.date2021-11-04T13:19:01Z
dc.date2012-04
dc.date.accessioned2023-11-13T20:52:11Z
dc.date.available2023-11-13T20:52:11Z
dc.descriptionMANOLI, Mihail. Supravegherea calităţii serviciilor de audit: posibilităţi şi realităţi. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 178-182. ISBN 978-9975-75-619-8.
dc.descriptionThis paper provides an overview of the current regulatory frameworks for financial reporting and auditing in the Republic of Moldova. During the last years these frameworks were noticeably changed. These changes arose especially from political interest in accounting regulation following the BC "Investprivatbank" S.A., BC "Universalbank" S.A collapse. Effective oversight of the independent audits is critical to the reliability and integrity of the financial reporting process. The ideas set out in this paper are intended to assist securities market regulatory authorities, and other authorities with responsibility for auditor oversight, in developing and enhancing regulatory structures for auditor oversight in the wide range of different legal, business and professional environments. CZU: 657.6:006.
dc.formatapplication/pdf
dc.identifier978-9975-75-619-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/242
dc.identifier.urihttps://cris.ase.md/handle/123456789/4553
dc.languageother
dc.publisherASEM
dc.subjectaudit
dc.subjectstandarde de audit
dc.subjectsupraveghere
dc.titleSupravegherea calităţii serviciilor de audit: posibilităţi şi realităţi
dc.typeArticle
dspace.entity.typePublication
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