dc.contributor.author |
Iachimovschi, Anatolie
|
|
dc.contributor.author |
Grumeza, Dumitru
|
|
dc.date.accessioned |
2020-12-21T13:36:40Z |
|
dc.date.available |
2020-12-21T13:36:40Z |
|
dc.date.issued |
2020 |
|
dc.identifier.uri |
http://irek.ase.md:80/xmlui/handle/1234567890/992 |
|
dc.description |
IACHIMOVSCHI, Anatolie, GRUMEZA, Dumitru. Peculiarities of the quality control of the audit missions of the individual elements of the financial statements = Particularitățile controlului calității misiunilor de auditare a elementelor individuale ale situațiilor financiare. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole ştiinţifice: conf. şt. intern., 25-26 sept. 2020. Chişinău: ASEM, 2020, pp. 496-501. e-ISBN 978-9975-75-985-4. |
en_US |
dc.description.abstract |
The aim of this study is to identify and specify the requirements of professional standards in an audit of a component or aspect of financial statements. A mission of this kind cannot be confused with an audit of a complete set of financial statements. The present study aims to present a synthesis of all the requirements of international auditing standards that are relevant this audits. JEL: M42. |
en_US |
dc.language.iso |
other |
en_US |
dc.publisher |
ASEM |
en_US |
dc.subject |
quality control |
en_US |
dc.subject |
audit work |
en_US |
dc.subject |
reporting mechanism |
en_US |
dc.subject |
policy monitoring |
en_US |
dc.subject |
International Auditing Standards |
en_US |
dc.title |
Peculiarities of the quality control of the audit missions of the individual elements of the financial statements |
en_US |
dc.title.alternative |
Particularitățile controlului calității misiunilor de auditare a elementelor individuale ale situațiilor financiare |
en_US |
dc.type |
Article |
en_US |