Abstract:
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 implementing the current concept of public oversight of the audit through an autonomous public institution, which will operate on the basis of self-management principles. CZU: 657.6:346(478).
Description:
IACHIMOVSCHI, Anatolie. Asigurarea calității auditului prin prisma Reformei cadrului legislative. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 126–130. ISBN 978-9975-127-59-2.
