dc.contributor.author |
Lapițkaia, Liudmila
|
|
dc.date.accessioned |
2020-02-25T06:31:24Z |
|
dc.date.available |
2020-02-25T06:31:24Z |
|
dc.date.issued |
2019-09 |
|
dc.identifier.isbn |
978-9975-75-968-7 |
|
dc.identifier.uri |
http://irek.ase.md:80/xmlui/handle/1234567890/181 |
|
dc.description |
LAPIŢKAIA, Liudmila. The international code of ethics for professional accountants is the basis for the quality of audit services. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 838-842. ISBN 978-9975-75-968-7. |
en_US |
dc.description.abstract |
The provision of high-quality services by audit firms is the basis for investors ' decision-making on the acquisition of securities. Auditors and audit firms are required to comply with the Code of ethics for professional accountants. This article discusses issues related to the requirements set by the Code of Ethics and the procedure for their implementation. JEL: M42. |
en_US |
dc.language.iso |
en |
en_US |
dc.publisher |
ASEM |
en_US |
dc.subject |
Code of Ethics |
en_US |
dc.subject |
integrity |
en_US |
dc.subject |
quality of audit services |
en_US |
dc.title |
The international Code of ethics for professional accountants is the basis for the quality of audit services |
en_US |
dc.type |
Article |
en_US |