International audit standards: essence, objectives and issues of application in RM
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2024-02-01 00:23
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657.6 (194)
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SM ISO690:2012
CHERGA, Tatiana. International audit standards: essence, objectives and issues of application in RM. In: Ştiinţă, educaţie, cultură , Ed. 1, 21 octombrie 2022, Chisinau. Comrat: Universitatea de Stat din Comrat, 2023, Vol.1, pp. 99-103. ISBN 978-9975-83-254-0; 978-9975-83-255-7.
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Dublin Core
Ştiinţă, educaţie, cultură
Vol.1, 2023
Conferința "Ştiinţă, educaţie, cultură"
1, Chisinau, Moldova, 21 octombrie 2022

International audit standards: essence, objectives and issues of application in RM

CZU: 657.6

Pag. 99-103

Cherga Tatiana
 
Comrat State University
 
 
Disponibil în IBN: 24 aprilie 2023


Rezumat

In recent years, the market for audit services has become an integral part of the economy of many member states of international communities, including the Republic of Moldova. One of the most important elements of the audit services market in the world in the last decade has been the use of ISAs. It is generally recognized that these standards ensure the functioning of the institution of independent confirmation of the reliability and reliability of the accounting (financial) statements of economic entities in the public interest.In this connection, this topic, in modern conditions, is quite relevant.

Cuvinte-cheie
audit, control, international auditing standards, market of audit services, audit practice