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Analysis of ISA provisions concerning quality management for an audit of financial statements

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dc.contributor.author Lapițkaia, Liudmila
dc.date.accessioned 2020-12-21T13:22:51Z
dc.date.available 2020-12-21T13:22:51Z
dc.date.issued 2020
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/987
dc.description LAPIȚKAIA, Liudmila. Analysis of ISA provisions concerning quality management for an audit of financial statements. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole ştiinţifice: conf. şt. intern., 25-26 sept. 2020. Chişinău: ASEM, 2020, pp. 463-468. e-ISBN 978-9975-75-985-4. en_US
dc.description.abstract Modern provisions concerning disclosure of information in financial statements, especially in extraordinary circumstances, dictate increased requirements for the quality of audit at the present stage. IAASB has developed draft changes to quality management standards for both the audit firm and the audit of financial statements. This article analyzes the provisions of changes in quality management standards in terms of management's responsibility for conducting audits, ethical requirements, including those related to independence, acceptance and continuation of relationships with clients, acceptance and performance of certain tasks, appointment of audit teams and documentation. JEL: M42. en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject quality management en_US
dc.subject audit en_US
dc.subject financial statements en_US
dc.title Analysis of ISA provisions concerning quality management for an audit of financial statements en_US
dc.type Article en_US


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