Perfecționarea auditului în contextul revizuirii standardelor internaționale de calitate

Abstract

In the current conditions of the Republic of Moldova, not in all situations it is considered opportune for small audit practices to implement and maintain a quality management supervision system. International professional audit bodies are concerned about this issue and in recent years have consulted public opinion and representatives of audit companies on optimizing the quality review process for both large and small practices of audit work. For this reason, in our opinion, it is the right time to conduct a scientific investigation into this situation in order to identify the problems of the local audit on compliance with the new standards in this field. The results of the investigations aim to perform an analysis of the situation of domestic audit firms in terms of the need to connect to the new requirements of quality management. The recommendations will be based on the examination of how to transpose the requirements of the new standards in the regulation and supervision of the activity for the local audit entities. The opinions and proposals will aim to examine how the current requirements are transposed in order to improve the quality control system. Scientific investigations in this field are opportune for the improvement of the audit in the light of the revision of the international standards, which will contribute to the increase of the prestige and professionalism of the local audit at international level. Scientific research in this field is beneficial for improving the regulatory framework of audit quality by adjusting them to international standards. In order to carry out these researches, the project variants of the revised standards were studied, aiming to highlight the role of reforms in ensuring the quality of services in the field. In this way, the investigations in question constitute empirical research to determine whether new management solutions for audit practice contribute to improving the quality of the audit engagement in the context of modern requirements put forward by professional organizations. JEL: M42.