Abstract:
In this article examines current issues of statutory audit and review of the concept argue about how to approach the role of audit in ensuring financial stability. Also, the authors try to clarify the social mission of statutory audit requirements, to identify environmental factors of the statutory audit and to provide some solutions for managing conflicts of interest. CZU: 657.6.
Description:
IACHIMOVSCHI, Anatolie, BORDEIANU, Olga. Necesitatea revizuirii concepţiei privind rolul auditului statutar. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 166-169. ISBN 978-9975-75-619-8.
