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Audits of Less Complex Entities: the Challenges in Applying the ISA’s
Lapițkaia, Liudmila
(
ASEM
,
2020-04
)
Studiu asupra auditului situațiilor financiare ale entităților mai puțin complexe
Lapițkaia, Liudmila
(
ASEM
,
2021-12
)
Risk based approach in auditing financial statements
Lapițkaia, Liudmila
(
ASEM
,
2023-04
)
Peculiarities of Application of ISA 540 in Auditing Accounting Estimates
Lapițkaia, Liudmila
(
ASEM
,
2023-09
)
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Author
Lapițkaia, Liudmila (4)
Subject
audit (4)
accounting estimate (1)
audit risk (1)
auditor’s range (1)
Consiliul pentru Standarde Internaționale de Audit şi Asigurare (1)
entitățile mai puțin complexe (1)
financial statements (1)
less complex entities (1)
management’s point estimate (1)
risk based approach (1)
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2020 (1)
2021 (1)
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