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Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare

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dc.contributor.author Grumeza, Dumitru
dc.contributor.author Iachimovschi, Anatolie
dc.date.accessioned 2020-12-22T08:10:35Z
dc.date.available 2020-12-22T08:10:35Z
dc.date.issued 2020-09
dc.identifier.isbn 978-9975-75-986-1
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/1001
dc.description GRUMEZA, Dumitru, IACHIMOVSCHI, Anatolie. Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare. În: Competitivitate şi inovare în economia cunoaşterii [online]: culegere de rezumate: conf. şt. intern., 25-26 sept. 2020. Ediţia a 22-a. Chişinău: ASEM, 2020, pp. 50-52. E-ISBN 978-9975-75-986-1. en_US
dc.description.abstract Covid-19 (Coronavirus) is having a worldwide impact which in turn has affected businesses, governments in such a deep negative way, that its impact assessment is yet to be known by everyone. Companies will have tough times doing accounting in the backdrop of Coronavirus outbreak, various aspects like assessing impairments, or recognising deferred tax assets, or computing revenues would be a challenge during these times. This article presents potential issues related to the planning of the audit of financial statements and the prospects of the audit profession in pandemic conditions. JEL: M 42 - Auditing en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject auditing methods en_US
dc.subject audit planning en_US
dc.subject financial statements en_US
dc.subject audit report en_US
dc.title Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare en_US
dc.title.alternative The impact of the COVID-19 pandemic crisis on the planning of the financial statements audit en_US
dc.type Article en_US


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