Exigențele comportamentului auditorului în contextul actual al cadrului normativ și pieței serviciilor profesionale

Abstract

The problem of auditors' professional behavior is increasingly addressed in scientific publications, being a basic topic in the current reform of the audit quality management system. The professional opinion of an audit involves issuing it on the basis of independently and professionally accumulated evidence. In recent years, on the market of audit services in the Republic of Moldova, there has been an increase in the activities performed by auditors, while the number of audit subjects has not changed essentially. This situation requires a multifactorial analysis of the capacities of audit firms to cope with professional demands. The current situation of the audit and related services market indicates a more modest presence of audit firms that only practice audit activity. For these reasons, it is important to pay more attention to the measures taken by the management of audit entities regarding meeting the requirements of professional standards. Taking into account the challenges faced in practice by the subjects of the audit activity in the present work the norms of behavior for auditors are examined. The results of the present work consist in the elucidation of the need to deal with ethical aspects specific to the audit. JEL: M42; CZU: [657.6:174.4]:005.6(478); DOI: https://doi.org/10.53486/isc2023.12