Rolul monitorizării activității de audit din Republica Moldova în procesul modernizării sistemului de management al calității

Abstract

Monitoring audit activity ensures the quality of market services and the prestige of the profession. The subject is topical as modern management standards have recently entered into force in the field and are to be implemented in domestic practice and monitored by the supervisory authority. In the study it is proposed to investigate the reference aspects of the regulatory framework in conferring the conditions for implementation of the new requirements which in our opinion will contribute to the modernization of the quality management system at the level of audit engagement and other services offered by an audit entity. The results of the study show the importance of compliance of the domestic audit with modern quality management requirements and at the same time monitoring the measures taken by audit entities in the process of alignment with international standards in this field. At the same time, there is a need for training and development of methodological material for small audit entities to meet these challenges. CZU: 005.6:[005.584.1:657.6](478); JEL: M42; DOI: https://doi.org/10.53486/isca2024.30