Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare

Grumeza, Dumitru; Iachimovschi, Anatolie

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Grumeza, Dumitru
dc.contributor.author	Iachimovschi, Anatolie
dc.date.accessioned	2020-12-22T08:10:35Z
dc.date.available	2020-12-22T08:10:35Z
dc.date.issued	2020-09
dc.identifier.isbn	978-9975-75-986-1
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/1001
dc.description	GRUMEZA, Dumitru, IACHIMOVSCHI, Anatolie. Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare. În: Competitivitate şi inovare în economia cunoaşterii [online]: culegere de rezumate: conf. şt. intern., 25-26 sept. 2020. Ediţia a 22-a. Chişinău: ASEM, 2020, pp. 50-52. E-ISBN 978-9975-75-986-1.	en_US
dc.description.abstract	Covid-19 (Coronavirus) is having a worldwide impact which in turn has affected businesses, governments in such a deep negative way, that its impact assessment is yet to be known by everyone. Companies will have tough times doing accounting in the backdrop of Coronavirus outbreak, various aspects like assessing impairments, or recognising deferred tax assets, or computing revenues would be a challenge during these times. This article presents potential issues related to the planning of the audit of financial statements and the prospects of the audit profession in pandemic conditions. JEL: M 42 - Auditing	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	auditing methods	en_US
dc.subject	audit planning	en_US
dc.subject	financial statements	en_US
dc.subject	audit report	en_US
dc.title	Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare	en_US
dc.title.alternative	The impact of the COVID-19 pandemic crisis on the planning of the financial statements audit	en_US
dc.type	Article	en_US