Peculiarities of the quality control of the audit missions of the individual elements of the financial statements
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2023-08-05 05:32
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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
Conferința "Competitivitate şi inovare în economia cunoaşterii"
Chişinău, Moldova, 25-26 septembrie 2020

Peculiarities of the quality control of the audit missions of the individual elements of the financial statements

Particularitățile controlului calității misiunilor de auditare a elementelor individuale ale situațiilor financiare

JEL: M42

Pag. 496-501

Iachimovschi Anatol, Grumeza Dumitru
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 30 noiembrie 2020


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.

Cuvinte-cheie
quality control, audit work, reporting mechanism, policy monitoring, international auditing standards