Abstract:
The aim of this study is to identify and specify the requirements of professional standards in an audit of a component or aspect of financial statements. A mission of this kind cannot be confused with an audit of a complete set of financial statements. The present study aims to present a synthesis of all the requirements of international auditing standards that are relevant this audits. JEL: M42.
Description:
IACHIMOVSCHI, Anatolie, GRUMEZA, Dumitru. Peculiarities of the quality control of the audit missions of the individual elements of the financial statements = Particularitățile controlului calității misiunilor de auditare a elementelor individuale ale situațiilor financiare. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole ştiinţifice: conf. şt. intern., 25-26 sept. 2020. Chişinău: ASEM, 2020, pp. 496-501. e-ISBN 978-9975-75-985-4.
