Abstract:
The aim of this study is to identify and specify the requirements of professional standards in an audit of a component or aspect of financial statements. A mission of this kind cannot be confused with an audit of a complete set of financial statements. The present study aims to present a synthesis of all the requirements of international auditing standards that are relevant this audits.
Description:
IACHIMOVSCHI, Anatolie, ŢUGULSCHI, Iuliana. Cerinţe specifice auditurilor componentelor şi elementelor individuale ale situaţiilor financiare. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 275-280. ISBN 978-9975-127-48-6.
