Abstract:
Adoption Ministry of Finance Order No. 64 of 14 June 2012 on the acceptance and publication of Audit Standards and Code of Ethics, that national regulatory structures of audit, surveillance audit work there, but operational least, talk about the need to review documents regulations and legislation pertaining to the organization of the audit, by regulating the exercise of the profession. In the new conditions the main question is who the state or state name, organize, coordinate and effectively authorizes financial audit activity in Moldova?
Description:
MANOLI, Mihail, ZLATINA, Natalia. Reglementarea şi supravegherea activităţii de audit: menţinerea sau reformarea situaţiei. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 164-166. ISBN 978-9975-4242-7-1.
