Articolul precedent |
Articolul urmator |
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SM ISO690:2012 BÎRCĂ, Aliona. Relaţiile controlului intern cu auditul. In: Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei, 7 iunie 2016, Cahul. Cahul: Centrografic, 2016, Vol.1, pp. 249-253. ISBN 978-9975-88-007-7. |
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Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei Vol.1, 2016 |
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Conferința "Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei" Cahul, Moldova, 7 iunie 2016 | |||||
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Pag. 249-253 | |||||
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Rezumat | |||||
The concepts of audit and control are very often confused. The investigation of control system elements leads us to assert that there are some similarities between audit and control. The audit occurred in order to create confidence that financial statement data objectively reflect economic reality, and are prepared in accordance with laws and regulations in force. The history of audit is more recent than the accounting one, and designates all varied forms of control exercised within the enterprise. US Sarbanes Oxley Act of 2002 marked significant changes in this respect. Top and middle management is obliged to implement new control procedures, in order to ensure that the objectives are achieved consistent with the strategies of the entity and performance targets. |
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