IREK – AESM: Institutional Repository of Economic Knowledge
Strategii moderne de dezvoltare a procedurilor și tehnicilor de audit financiar în calitate de mecanism de responsabilizare a entităților ce recurg la utilizarea practicilor contabilității creative
- DSpace Home
- →
- Facultatea Contabilitate
- →
- 2.Articole
- →
- View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.
| dc.contributor.author | Bogos (Calancea), Eugenia
|
|
| dc.date.accessioned | 2023-09-07T07:48:04Z | |
| dc.date.available | 2023-09-07T07:48:04Z | |
| dc.date.issued | 2023-04 | |
| dc.identifier.isbn | 978-9975-167-00-0 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/2847 | |
| dc.description | BOGOS (CALANCEA), Eugenia. Strategii moderne de dezvoltare a procedurilor și tehnicilor de audit financiar în calitate de mecanism de responsabilizare a entităților ce recurg la utilizarea practicilor contabilității creative = Modern strategies for the development of financial auditing procedures and techniques as a mechanism for enhancing the accountability of entities using creative accounting practices. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 248-250. ISBN 978-9975-167-00-0 (PDF). | en_US |
| dc.description.abstract | This article aims to highlight the importance of assuring that the company stakeholders are provided with a high quality and accurate information included in the financial statements. As long as the accounting norms offer the flexibility and companies are not limited in using creative accounting techniques, true and fair view of the financial statements has to be supported by the opinion of the financial auditors. Auditors, armed with appropriate techniques and procedures, should serve as protection shield between entity’s financial statements and the stakeholders. CZU: 657.6:005.915; JEL: M42 Auditing, M41 Accounting, M00 General; DOI: https://doi.org/10.53486/isca2023.30 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | creative accounting | en_US |
| dc.subject | financial audit | en_US |
| dc.subject | accounting | en_US |
| dc.subject | stakeholders | en_US |
| dc.subject | financial statements | en_US |
| dc.title | Strategii moderne de dezvoltare a procedurilor și tehnicilor de audit financiar în calitate de mecanism de responsabilizare a entităților ce recurg la utilizarea practicilor contabilității creative | en_US |
| dc.title.alternative | Modern strategies for the development of financial auditing procedures and techniques as a mechanism for enhancing the accountability of entities using creative accounting practices | en_US |
| dc.type | Article | en_US |
