| Articolul precedent |
| Articolul urmator |
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 343 43 |
| Ultima descărcare din IBN: 2024-06-25 18:49 |
| Căutarea după subiecte similare conform CZU |
| 005.6:657.6 (3) |
| Управление качеством. Комплексный контроль качества (TQM) (139) |
| Бухгалтерия. Бухгалтерский учет (953) |
 SM ISO690:2012LAPIŢKAIA, Ludmila. Firm’s risk assessment process as an component of the quality management system of an auditing firm. In: Strategii și politici de management în economia contemporană, Ed. 8, 24-25 mai 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediţia 8, pp. 114-118. ISBN 978-9975-147-99-6 (PDF).. DOI: https://doi.org/10.53486/icspm2023.15 |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Strategii și politici de management în economia contemporană Ediţia 8, 2023 |
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Conferința "Strategii și politici de management în economia contemporană" 8, Chişinău, Moldova, 24-25 mai 2023 | ||||||
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| DOI:https://doi.org/10.53486/icspm2023.15 | ||||||
| CZU: 005.6:657.6 | ||||||
| JEL: M10, M42 | ||||||
| Pag. 114-118 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements sets out the provisions on the quality management system of an audit firm. This article discusses the issues of determining the quality management system of an audit firm, according to the author, this system includes a number of additional elements. The author classifies the risks that can negatively affect the quality management system of an audit firm. Particular attention should be paid to the quality management system for small audit firms, the author offers a number of working documents to identify risks for such firms. |
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| Cuvinte-cheie quality management, audit, Risk, assessment, ISQM |
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