Quality management in conducting an audit of financial statements

Lapițkaia, Liudmila

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dc.contributor.author	Lapițkaia, Liudmila
dc.date.accessioned	2022-01-14T08:41:51Z
dc.date.available	2022-01-14T08:41:51Z
dc.date.issued	2021-11
dc.identifier.isbn	978-9975-155-58-8
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1835
dc.description	LAPIȚKAIA, Liudmila. Quality management in conducting an audit of financial statements. In: Sustenabilitatea: îmbunătățirea produselor destinate consumatorilor și planetei [online]: simp. șt.-practic dedicat Zilei mondiale a calităţii, ed. a 7-a, 11 noiembrie 2021. Chişinău: ASEM, 2021, pp. 113-118. e-ISBN 978-9975-155-58-8.	en_US
dc.description.abstract	The International Auditing and Assurance Standards Board (IAASB) has finalized new standards for audit quality control, one of which discloses the provisions of quality management in auditing financial statements. The purpose of this article is to analyze the changes that have been made by the International Standards on Auditing Board in order to improve the quality of auditing, namely in International Standard on Auditing (ISA) 220 Quality control for an audit of financial statements. The article examines the components of the audit firm's quality control system, while paying attention to two new components in the audit firm's quality control system. In conclusion, proposals are made for improving the quality control system of an audit firm, taking into account changes in International Standards on Auditing (ISA). JEL: М42.	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	audit	en_US
dc.subject	quality control	en_US
dc.subject	audit risks	en_US
dc.subject	quality management elements	en_US
dc.title	Quality management in conducting an audit of financial statements	en_US
dc.type	Article	en_US