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Exigenţe privind auditul situaţiilor financiare şi credibilitatea informaţiilor în actualul context global

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cris.sourceIdoai:irek.ase.md:1234567890/144
dc.creatorBădicu, Galina
dc.creatorŞoimu, Gergiu
dc.date2020-02-21T13:26:06Z
dc.date2020-02-21T13:26:06Z
dc.date2019-09
dc.date.accessioned2023-11-13T20:51:44Z
dc.date.available2023-11-13T20:51:44Z
dc.descriptionBĂDICU,Galina, ŞOIMU, Sergiu. Exigenţe privind auditul situaţiilor financiare şi credibilitatea informaţiilor în actualul context global. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 574-582. ISBN 978-9975-75-968-7.
dc.descriptionAccording to the latest ascents of the international and national economic realities, the responsibility assigned to the audit of the financial statements is an eloquent one, because it comes to protect, to ensure fairness and to provide security to reflect, in the financial statements, the economic truth. This activity becomes a prerequisite for ensuring accurate financial information, reliable, transparent, and especially comparable, on the basis of which the best possible economic decision can be made. In this context, the scientific approach aims to study the legislative particularities of the audit of financial statements and the determination of the role of professional ethics, as a condition in ensuring the faithful image and the development of the profession of auditor, as well as identifying the main categories of entities considered as subject of the audit activity and international practices applicable in the audit of financial statements. In order to achieve the objectives set in this article, which looks at the changes made in the national accounting law, the approach is a deductive one, because the starting point is theoretical, but we also use an inductive approach, because we rely on the observation and induction method. At the same time, the research from general to private allows the use of both qualitative and quantitative studies. The results of the research will express a clear image by highlighting the context in which the quality of the audit of financial statements, in the current global context, plays a vital role in ensuring the faithful image of the financial position and performance. JEL: M42, M41
dc.formatapplication/pdf
dc.identifier978-9975-75-968-7
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/144
dc.identifier.urihttps://cris.ase.md/handle/123456789/4489
dc.languageother
dc.publisherASEM
dc.subjectaudit of financial statements
dc.subjectprofessional ethics
dc.subjectand obligatory audit
dc.subjectfinancial position and performance
dc.titleExigenţe privind auditul situaţiilor financiare şi credibilitatea informaţiilor în actualul context global
dc.typeArticle
dspace.entity.typePublication
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