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dc.contributor.author Lopușneac, Alexandra
dc.date.accessioned 2024-09-09T12:38:06Z
dc.date.available 2024-09-09T12:38:06Z
dc.date.issued 2024-03
dc.identifier.isbn 978-9975-167-63-5 (PDF).
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3541
dc.description LOPUȘNEAC, Alexandra. Aspecte actuale ale auditului public = Current Aspects of Performance Auditing. Coord. șt. Elena PETREANU. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 156-158. ISBN 978-9975-167-63-5 (PDF). en_US
dc.description.abstract Public audit is influenced by technological progress, legislative changes and risks such as crises and pandemics. Thus the public audit must keep up with the permanent changes in the economic, political, legislative and social environment, in order to ensure an objective evaluation of the institutions' activity and to formulate recommendations that bring added value to all the actors involved. The purpose of the research is to analyze the activity of the Court of Accounts of the Republic of Moldova from the perspective of the current trends of the public audit, addressing the definition of its essential elements and contemporary aspects. The identification and description of the current trends of the public audit is the innovative component of the research, carried out through the bibliographic study and the analysis of the legislation and normative acts in force. CZU: 657.6:336.14(478); JEL: M42; DOI: https://doi.org/10.53486/issc2024.31 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject public audit en_US
dc.subject economy en_US
dc.subject efficiency en_US
dc.subject effectiveness en_US
dc.subject current trends en_US
dc.subject performance audit en_US
dc.subject compliance audit en_US
dc.subject financial audit en_US
dc.subject follow-up en_US
dc.title Aspecte actuale ale auditului public en_US
dc.title.alternative Current Aspects of Performance Auditing en_US
dc.type Article en_US


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