Particularitățile tehnologiilor informaționale contabile în contextul auditului situațiilor financiare

Dabija, Violeta

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dc.contributor.author	Dabija, Violeta
dc.date.accessioned	2021-06-30T08:56:16Z
dc.date.available	2021-06-30T08:56:16Z
dc.date.issued	2021-03
dc.identifier.isbn	978-9975-155-12-0
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789.1/35
dc.description	DABIJA, Violeta. Particularitățile tehnologiilor informaționale contabile în contextul auditului situațiilor financiare = Particularities of accounting information technologies in the context of the audit of financial statements. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 158-165. ISBN 978-9975-155-12-0.	en_US
dc.description.abstract	The reliability of the accounting information of a public interest entity, synthesized using computer applications in the financial statements, is validated by an independent professional, who usually holds the status of auditor. Under current conditions, the audit is not limited to traditionally performed audits, but performs audits ranging in scope from assurance to related services, such as accounting information technology audits. JEL: M42	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	financial audit	en_US
dc.subject	accounting information technologies	en_US
dc.subject	automated environment	en_US
dc.subject	authenticity of financial statements	en_US
dc.subject	application control	en_US
dc.subject	audit evidence	en_US
dc.title	Particularitățile tehnologiilor informaționale contabile în contextul auditului situațiilor financiare	en_US
dc.title.alternative	Particularities of accounting information technologies in the context of the audit of financial statements	en_US
dc.type	Article	en_US