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| Ultima descărcare din IBN: 2024-02-19 06:00 |
 SM ISO690:2012GRUMEZA, Dumitru, IACHIMOVSCHI, Anatol. Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare. In: Competitivitatea şi inovarea în economia cunoaşterii: Culegere de rezumate, 25-26 septembrie 2020, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediţia a 22-a, pp. 50-52. ISBN 978-9975-75-986-1. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 22-a, 2020 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" Chişinău, Moldova, 25-26 septembrie 2020 | ||||||
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| JEL: M 42 - Auditing | ||||||
| Pag. 50-52 | ||||||
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Covid-19 (Coronavirus) is having a worldwide impact which in turn has affected businesses, governments in such a deep negative way, that its impact assessment is yet to be known by everyone. Companies will have tough times doing accounting in the backdrop of Coronavirus outbreak, various aspects like assessing impairments, or recognising deferred tax assets, or computing revenues would be a challenge during these times. This article presents potential issues related to the planning of the audit of financial statements and the prospects of the audit profession in pandemic conditions. |
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| Cuvinte-cheie auditing methods, audit planning, financial statements, audit report |
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