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Firm’s risk assessment process as an component of the quality management system of an auditing firm

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dc.contributor.author Lapițkaia, Liudmila
dc.date.accessioned 2023-07-21T05:52:47Z
dc.date.available 2023-07-21T05:52:47Z
dc.date.issued 2023-03
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/2771
dc.description LAPIȚKAIA, Liudmila. Firm’s risk assessment process as an component of the quality management system of an auditing firm. In: Strategii şi politici de management în economia contemporană [Resursă electronică]: conf. şt. intern., ediţia a 8-a, 24-25 martie 2023. Chişinău : SEP ASEM, 2023, pp. 114-118. ISBN 978-9975-147-99-6(PDF) en_US
dc.description.abstract International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements sets out the provisions on the quality management system of an audit firm. This article discusses the issues of determining the quality management system of an audit firm, according to the author, this system includes a number of additional elements. The author classifies the risks that can negatively affect the quality management system of an audit firm. Particular attention should be paid to the quality management system for small audit firms, the author offers a number of working documents to identify risks for such firms. CZU: 005.6:657.6. JEL: M10, M42. DOI: https://doi.org/10.53486/icspm2023.15 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject quality management en_US
dc.subject audit en_US
dc.subject risk en_US
dc.subject assessment en_US
dc.subject ISQM en_US
dc.title Firm’s risk assessment process as an component of the quality management system of an auditing firm en_US
dc.type Article en_US


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