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SM ISO690:2012 RENCHICI, Diana. Principii de bază aplicabile la conceperea sistemului de supraveghere a activității și calității lucrărilor de audit. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, 1-2 noiembrie 2019, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2019, p. 14. ISBN 978-9975-142-57-1. |
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2019 | ||||||
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" Chisinău, Moldova, 1-2 noiembrie 2019 | ||||||
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Pag. 14-14 | ||||||
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The principles of the supervision system 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 were investigated regarding the design of the system of supervision over the activities and quality of the audit services, 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 the audit services through the principles of its organization and functioning recognized at regional and international levels. |
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Cuvinte-cheie quality of audit services, system of supervision, Republic of Moldova |
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