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Cerinţe specifice auditurilor componentelor şi elementelor individuale ale situaţiilor financiare
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| dc.contributor.author | Iachimovschi, Anatolie
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| dc.contributor.author | Țugulschi, Iuliana
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| dc.date.accessioned | 2022-01-11T11:30:44Z | |
| dc.date.available | 2022-01-11T11:30:44Z | |
| dc.date.issued | 2016-04 | |
| dc.identifier.isbn | 978-9975-127-48-6. | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/1809 | |
| dc.description | IACHIMOVSCHI, Anatolie, ŢUGULSCHI, Iuliana. Cerinţe specifice auditurilor componentelor şi elementelor individuale ale situaţiilor financiare. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 275-280. ISBN 978-9975-127-48-6. | en_US |
| dc.description.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. | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | auditor | en_US |
| dc.subject | cadru de raportare | en_US |
| dc.subject | control intern | en_US |
| dc.subject | misiune de audit | en_US |
| dc.subject | persoane însărcinate cu guvernanţa | en_US |
| dc.subject | proceduri de audit | en_US |
| dc.subject | probe de audit | en_US |
| dc.subject | situaţii financiare | en_US |
| dc.subject | Standarde Internaţionale de Audit | en_US |
| dc.title | Cerinţe specifice auditurilor componentelor şi elementelor individuale ale situaţiilor financiare | en_US |
| dc.type | Article | en_US |
