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Articolul urmator |
688 5 |
Ultima descărcare din IBN: 2022-10-22 11:52 |
SM ISO690:2012 RENCHICI, Diana. Analiza configurației și a principalelor condiții ale asigurării fiabilității 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. 15. 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. 15-15 | |||||
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The reliability of the system of supervision over the activities and quality of the audit services is ensured by the following conditions, which determine its efficiency: means of the system financing, level of market concentration for statutory audit services, human resources, technical capabilities, internal organization. In order to carry out investigations in this field, the information of the supervisory authorities from other states was analyzed in order to identify the main conditions that ensure the reliability of the system of supervision over the activities and the quality of the audit services. In addition, quantitative and qualitative analyzes were carried out of the results of the external controls of the audit missions, exercised by the supervisory authorities at EU level. This research allowed the author to arrive at certain conclusions and proposals regarding the reliability of the system, the indicators that characterize the effectiveness of the audit supervision process, regular monitoring of the evolution of the market of statutory audit services, provided to entities of public interest. |
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Cuvinte-cheie audit, system of supervision, entities of public interest |
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