The purpose of this study is to provide a feature of the new legislative provisions regarding the quality assurance of the audit in the Republic of Moldova. Through this article we try to present some suggestions for ...

The normative framework regarding the public supervision of the audit activity in the Republic of Moldova has been improved this year, with the approval of the various regulations whose purpose is to regulate the way of ...

Through this article, the authors want to promote a new concept of local audit. The authors found argues for the importance and role of this type of audit companies in the country. They also defined the scope, functions ...

The concept of materiality exists both in accounting and auditing. The ”significance threshold” in romanian, or sometimes called "materiality" (a literal translation of the English term "materiality"), is one of the basic ...

In this article examines current issues of statutory audit and review of the concept argue about how to approach the role of audit in ensuring financial stability. Also, the authors try to clarify the social mission of ...

Financial crime is harmful and has far reaching negative consequences. An audit of financial statements may help counter such crimes of fraud, corruption and money laundering. Combatting fraud, corruption and money laundering ...

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 ...

Numerous computerized information systems use computer technology extensively to maintain accounting. Computer technologies allow the entity to perform complex calculations to process a large volume of transactions or data. ...