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Articolul urmator |
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Ultima descărcare din IBN: 2024-03-21 11:19 |
Căutarea după subiecte similare conform CZU |
657.6(478) (15) |
Contabilitate (934) |
SM ISO690:2012 MOLDOVAN, Mirela, BALAN, Igor. Reflecții conceptuale privind activitatea de audit intern în Republica Moldova. In: Promotion of Social and Economic Values in the Context of European Integration: 4th International Conference, Ed. 4, 3-4 decembrie 2021, Chişinău. Chișinău, Republica Moldova: 2021, Ediția 4, Vol.1, pp. 142-149. ISBN 978-9975-3527-1-0. |
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Promotion of Social and Economic Values in the Context of European Integration Ediția 4, Vol.1, 2021 |
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Conferința "Promotion of Social and Economic Values in the Context of European Integration" 4, Chişinău, Moldova, 3-4 decembrie 2021 | |||||
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CZU: 657.6(478) | |||||
Pag. 142-149 | |||||
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Rezumat | |||||
The information regarding the economic-financial activity of each economic agent is recorded in the accounting. At the same time, the practice states that there is a potential conflict of interest between those who collect, process and generalize the accounting information and the users of this information. Information users may show a lack of confidence in the information provided, as their producers are not usually independent of the operations performed and the financial statements presented, which calls into question their impartiality and objectivity. As a result, it is necessary to disclose between the accounting and the users of the information the activity of the auditors who are meant to ensure a reasonable trust between the parties concerned. For these reasons, in this paper the authors have tried to expose some conceptual reflections on the internal audit activity in the Republic of Moldova that contribute to the understanding of this activity to protect the interests of different categories of beneficiaries of economic and financial information. |
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Cuvinte-cheie Internal audit, financial audit, internal control, internal accounting and control system, audit principles, code of ethics of the internal auditor, audit intern, audit financiar, control intern, sistem contabil si de control intern, principii de audit, Codul etic al auditorului intern |
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