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Financial audit in public institutions

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cris.sourceIdoai:irek.ase.md:1234567890/112
dc.creatorBulat, Inga
dc.date2020-02-13T11:55:59Z
dc.date2020-02-13T11:55:59Z
dc.date2018-04
dc.date.accessioned2023-11-13T20:51:19Z
dc.date.available2023-11-13T20:51:19Z
dc.descriptionBULAT, Inga. Financial audit in public institutions. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 271–278. ISBN 978-9975-127-59-2.
dc.descriptionThe paper is based on the analysis of the role and needs of the audit in the financial analysis of entities by addressing internal control and accounting reform. We will try to argue the inseparable link between accounting and control, mutual influence between the accounting system and internal control, and the relationship between them. Transparency policies and accounting policies used are guaranteed by internal control through internal audit, external audit, and financial audit, and the interest of investors is cantered and concerned with the degree of internal control over the management of financial resources. The place and role of the audit to manage risks and provide recommendations on internal financial control. How users of financial information from entity development and investment opportunities depend to a large extent on the credibility of financial statements. Emphasis is placed on the assessment of the audit or the management of internal control in the management of financial resources, which involves the assessment of the internal control, including the quality of the accounting information provided in the public financial statements. JEL: M42, G34, H83; CZU:657.6:657.15.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/112
dc.identifier.urihttps://cris.ase.md/handle/123456789/4432
dc.languageen
dc.publisherASEM
dc.subjectaudit
dc.subjectentity
dc.subjectmanageri
dc.subjectcontrol
dc.titleFinancial audit in public institutions
dc.typeArticle
dspace.entity.typePublication
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