Peculiarities of the quality control of the audit missions of the individual elements of the financial statements

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Title:	Peculiarities of the quality control of the audit missions of the individual elements of the financial statements
Other Titles:	Particularitățile controlului calității misiunilor de auditare a elementelor individuale ale situațiilor financiare
Authors:	Iachimovschi, Anatolie Grumeza, Dumitru
Keywords:	quality control audit work reporting mechanism policy monitoring International Auditing Standards
Issue Date:	2020
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. JEL: M42.
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.
URI:	http://irek.ase.md:80/xmlui/handle/1234567890/992
Appears in Collections:	2.Articole

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IACHIMOVSCHI-A_ GRUMEZA-D_Conf ASEM_25 – 26 septembrie 2020_Articole.pdf		1.19 MB	Adobe PDF	View/Open

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