IREK – AESM (Institutional Repository of Economic Knowledge)

Rolul tehnologiilor informatice în exercitarea misiunilor de audit financiar

Show simple item record Iachimovschi, Anatolie 2020-07-03T11:54:21Z 2020-07-03T11:54:21Z 2017-09
dc.identifier.isbn 978-9975-75-897-0
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/334
dc.description IACHIMOVSCHI, Anatolie. Rolul tehnologiilor informatice în exercitarea misiunilor de audit financiar. . In: Competitivitatea şi inovarea în economia cunoaşterii [online]: conf. şt. intern., 22-23 sept., 2017: Culegere de articole. Chişinău: ASEM, 2018, vol. 3, pp. 90-94. E-ISBN 978-9975-75-897-0. en_US
dc.description.abstract 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. And knowledge about computer technologies helps the auditor understand the financial reporting of the entity. The present study aims to reveal the requirements of international auditing standards to the comprehension of information technologies in the process of performing the audit work of the financial statements. In the framework of the research methodology, for the elaboration of this paper were analyzed the normative acts in the field, the good practices in exercising the auditor profession expressed in the international standards aiming at highlighting the role of the information technologies in the exercise of the audit missions financial. The present paper is an empirical investigation to determine whether information technologies influences the performance of the audit engagement using current requirements of industry standards. Research findings are of interest to audit entities but also to audit supervisors in the country, providing appropriate explanations and disclosures to best practices in auditing financial statements. JEL CLASSIFICATION: M 42 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject financial audit missions en_US
dc.subject information technologies en_US
dc.subject financial statements en_US
dc.subject international auditing standards en_US
dc.subject overseeing the audit en_US
dc.title Rolul tehnologiilor informatice în exercitarea misiunilor de audit financiar en_US
dc.type Article en_US

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