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DC Field | Value | Language |
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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 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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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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