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SM ISO690:2012 IACHIMOVSCHI, Anatol, GRUMEZA, Dumitru. Peculiarities of the quality control of the audit missions of the individual elements of the financial statements. In: Competitivitatea şi inovarea în economia cunoaşterii, 25-26 septembrie 2020, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediţia a 22-a , pp. 496-501. ISBN 978-9975-75-985-4. |
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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: M42 | ||||||
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Rezumat | ||||||
The aim of this study is to identify and specify the requirements of professional standards in an audit of a component or aspect of financial statements. A mission of this kind cannot be confused with an audit of a complete set of financial statements. The present study aims to present a synthesis of all the requirements of international auditing standards that are relevant this audits. |
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Cuvinte-cheie quality control, audit work, reporting mechanism, policy monitoring, international auditing standards |
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