Abordări conceptuale privind auditul ciclului de procurări-plăţi

Abstract

The amplification of market economy relations in contemporary economic life of the Republic of Moldova, the acceleration of business development, as well as the existence of many legal forms of companies and property notably influenced on the mechanism of the economic and financial control system in Moldova. Nowadays, in market conditions, one of the most effective and promising types of financial and economic activity control of firms consists in independent control – the audit of financial statements. The acquisition and payment cycle is one of the most important (by volume and essence) and difficult segment of company’s activities. This group of operations requires special attention in terms of financial management and internal control of the company. Thus, it is one of the most complex sections of the audit of financial statement, because it involves the most of financial statements. In this article, the authors made an investigation of such terms as: “audit”, “cycle” and “audit of acquisition and payment cycle”. They also identified the objectives of acquisition and payment audit cycle and clarified the integration of the last notion in one of the next categories of audit: financial audit, operational audit and compliance audit.