Abstract:
The scientific investigations carried out on this research topic aim at examining the new requirements of the professional standards in the conditions of developing the methodology for exercising the audit missions. Within the research topic, the normative acts in the field were investigated, the good international practices in the exercise of the auditor profession aiming to highlight the current difficulties determined by the connection to the quality assurance standards in this field. DOI: https://doi.org/10.53486/9789975155663.19; CZU: 657.6:005.6 ; JEL: M42.
Description:
IACHIMOVSCHI, Anatolie. Reforming the audit quality assurance system in the context of the new requirements of professional standards = Reformarea sistemului de asigurare a calității auditului în contextul noilor cerințe ale standardelor profesionale. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 169-173. ISBN 978-9975-155-66-3.
