Publication: Fundamentele evoluției profesiei contabile
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
BÎRCĂ, Aliona. Fundamentele evoluției profesiei contabile. 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. 26-30. ISBN 978-9975-75-710-2.
The modern conception presents accountingas aservice activityor as a provider of economic information. In parallel with accounting diversification, on theoretical and practical respect, the science of accounting takes into account the diversification of services provided by professional accountants. In this contextthe audit means the peakof the accounting profession. The product of financial accountingis represented by information and its objective is toobtain an accurate annual financial statement which comprises: the balance sheet, profit and loss statement, statement of changes inequity,cash flow statement, notes tothe financial statements. Ensuring quality of information presented in the financial statementsis performed by audit activity. In other words services provided by professional accountants can be following: accounting, internal audit, external audit, internal control services, accounting and financial management activity etc.
The modern conception presents accountingas aservice activityor as a provider of economic information. In parallel with accounting diversification, on theoretical and practical respect, the science of accounting takes into account the diversification of services provided by professional accountants. In this contextthe audit means the peakof the accounting profession. The product of financial accountingis represented by information and its objective is toobtain an accurate annual financial statement which comprises: the balance sheet, profit and loss statement, statement of changes inequity,cash flow statement, notes tothe financial statements. Ensuring quality of information presented in the financial statementsis performed by audit activity. In other words services provided by professional accountants can be following: accounting, internal audit, external audit, internal control services, accounting and financial management activity etc.
Keywords
profesia contabilă, audit extern, competenţa profesională, comportament professional, audit intern