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Pragul de semnificaţie: factor important în planificarea şi desfăşurarea unui audit

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dc.contributor.author Manoli, Mihail
dc.contributor.author Zlatina, Natalia
dc.date.accessioned 2015-03-01T11:02:16Z
dc.date.available 2015-03-01T11:02:16Z
dc.date.issued 2013
dc.identifier.uri http://irek.ase.md:8080/xmlui/handle/123456789/65
dc.description.abstract Sinse January 1, 2012 in the Republic of Moldova are applied the International Auditing Standards (IAS) and the Code of Ethics. This decision presents an accomplishment in the normalization of national financial audit, supervision of audit, control of quality of financial audit, the auditor’s responsibilities for fraud, auditor’s communication with those of the audited entity management. But the IAS and the Code of Ethics are not the only acts of audit activity to improve business performance given genre. There is a number of rules and procedures developed by the International Auditing Practices Council (IAPC), which directs the auditor to work. In this context, materiality is exposed, analyzed as one of the important factors in planning and conducting on audit. en_US
dc.language.iso other en_US
dc.publisher Academia de Studii Economice din Moldova en_US
dc.relation.ispartofseries Analele ASEM;ediţia a XI-a. Nr.1 / 2013
dc.subject audit en_US
dc.subject prag de semnificaţie en_US
dc.subject risc de audit en_US
dc.subject risc de control en_US
dc.subject risc inerent en_US
dc.subject risc de nedetectare en_US
dc.title Pragul de semnificaţie: factor important în planificarea şi desfăşurarea unui audit en_US
dc.type Article en_US


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