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Politici şi practici aferente controlului calităţii în auditul financiar

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dc.contributor.author Manoli, Mihail
dc.contributor.author Zlatina, Natalia
dc.date.accessioned 2015-07-07T03:30:03Z
dc.date.available 2015-07-07T03:30:03Z
dc.date.issued 2014
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/123456789/109
dc.description Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433. Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5. [33+657]:378.633(478-25)(082)=135.1=111 en_US
dc.description.abstract In this study, the authors analyzed the situation of quality control of the audit services from the perspective of financial reporting. Audit quality is not merely a function of technical competence, but professional conduct, too, particularly where the entities’ own financial interests might threaten to impair its objectivity. The insistence that ethical standards are paramount, and certainly no less important than technical ones, permeates the whole firm. An effective oversight system should promote the fair presentation of financial information provided by the public interest entity. To achieve this goal, there should be mechanisms for imposing responsibility and accountability on auditors. en_US
dc.publisher Academide de Studii Economice a Moldovei en_US
dc.relation.ispartofseries Analele ASEM ediţia a XII-a;Nr. 1 / 2014
dc.subject audit en_US
dc.subject activitate de audit en_US
dc.subject calitatea serviciilor de audit en_US
dc.subject control extern en_US
dc.subject politici de audit en_US
dc.subject proceduri de audit en_US
dc.title Politici şi practici aferente controlului calităţii în auditul financiar en_US
dc.type Article en_US


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