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SM ISO690:2012 IACHIMOVSCHI, Anatol. Cunoaşterea entităţii în procesul auditului activităţilor de construcţii
. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2011, nr. 9, pp. 148-152. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 9 / 2011 / ISSN 1857-1433 | ||||||
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Pag. 148-152 | ||||||
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The purpose of this article is to provide guidance on obtaining an understanding of the entity and its environment and assessing the risks of material misstatement in financial statement audit. This article is framed in the context of the audit of construction activities. |
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