Publication: Aspecte problematice legate de identificarea tranzacţiilor cu părţile afiliate în contextual auditului ciclului de procurări-plăţi
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
SLOBODEANU, Svetlana. Aspecte problematice legate de identificarea tranzacţiilor cu părţile afiliate în contextual auditului ciclului de procurări-plăţi. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 292-297. ISBN 978-9975-75-710-2.
The development of related party transactions is facilitated by the current globalization phenomenon whose manifestation is becoming stronger. In this context, we consider that the study of "related party relationships" is an area of great importance in the context of a financial audit, complex and delicate aspect at the same time, which can be a subject to an extensive scientific research.
The development of related party transactions is facilitated by the current globalization phenomenon whose manifestation is becoming stronger. In this context, we consider that the study of "related party relationships" is an area of great importance in the context of a financial audit, complex and delicate aspect at the same time, which can be a subject to an extensive scientific research.
Keywords
proceduri de audit, Standarde Internaţionale de Raportare Financiară, Standarde Naţionale de Contabilitate, Standarde Internaţionale de Audit