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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 |
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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