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Main principles as applicable to development of the system of supervision over the activities and quality of audit services

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dc.contributor.author Rencheci, Diana
dc.date.accessioned 2021-04-21T12:14:05Z
dc.date.available 2021-04-21T12:14:05Z
dc.date.issued 2021
dc.identifier.issn 978-9975-155-03-8
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/1333
dc.description RENCHECI, Diana. Main principles as applicable to development of the system of supervision over the activities and quality of audit services. In: Development Through Research and Innovation-2020 [online]: The 1st International Scientific Conference: Online Conference for Reserachers, PhD and Post-Doctoral Students, August 28th, 2020, Chişinău: Conference Proceedings. Chişinău, ASEM, 2021, pp. 134-139. ISBN 978-9975-155-03-8. en_US
dc.description.abstract The principles of the system of supervision over the activities and quality of audit services make up the foundation for its designing, allow avoiding problems of fair and impartial treatment of external quality control audit implementation and thus promote business development. During the scientific research on this topic, good European practices regarding the design of the system of supervision over the activities and quality of audit services were investigated, in view of the commitment assumed by the Republic of Moldova to transpose the provisions of the Community acquis into national law. Based on the results of this research, the author finds several important conceptual issues with normative character, which should be addressed during the development of the system of supervision over the activities and quality of audit services through the principles of its organisation and functioning recognised at regional and international levels. en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject audit services en_US
dc.subject the system of supervision en_US
dc.subject the provisions of the Community acquis into national law en_US
dc.title Main principles as applicable to development of the system of supervision over the activities and quality of audit services en_US
dc.type Article en_US


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