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Title: | Cerinţe specifice auditurilor componentelor şi elementelor individuale ale situaţiilor financiare |
Authors: | Iachimovschi, Anatolie Țugulschi, Iuliana |
Keywords: | auditor cadru de raportare control intern misiune de audit persoane însărcinate cu guvernanţa proceduri de audit probe de audit situaţii financiare Standarde Internaţionale de Audit |
Issue Date: | Apr-2016 |
Publisher: | ASEM |
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. |
Description: | IACHIMOVSCHI, Anatolie, ŢUGULSCHI, Iuliana. Cerinţe specifice auditurilor componentelor şi elementelor individuale ale situaţiilor financiare. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 275-280. ISBN 978-9975-127-48-6. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1809 |
ISBN: | 978-9975-127-48-6. |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Iachimovschi Anatolie_Tugulschi Iuliana_conf_Dep_Contabilitate_aprilie_2016.pdf | 757.81 kB | Adobe PDF | ![]() View/Open |
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