Publication: Optimizarea costurilor și avantajelor serviciilor de audit a situațiilor financiare
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
GRUMEZA, Dumitru. Optimizarea costurilor și avantajelor serviciilor de audit a situațiilor financiare. 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. 282-284. ISBN 978-9975-75-710-2.
The purpose of audit is confined to provide reasonable assurance in order to avoid excessive time and cost in the performance of the audit that may outweigh any benefit that may be derived from the enhanced assurance. There are a considerable number of benefits that result from the audit of financial statements. A professional auditor will plan specific procedures so as to achieve a higher degree of understanding of the customer's business, which would allow him giving advice to improve the profitability of companies audited.
The purpose of audit is confined to provide reasonable assurance in order to avoid excessive time and cost in the performance of the audit that may outweigh any benefit that may be derived from the enhanced assurance. There are a considerable number of benefits that result from the audit of financial statements. A professional auditor will plan specific procedures so as to achieve a higher degree of understanding of the customer's business, which would allow him giving advice to improve the profitability of companies audited.
Keywords
costuri, audit financiar, Republica Moldova