POLITICI ȘI PROCEDURI ÎN ASIGURAREA CALITĂȚII AUDITULUI FINANCIAR

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2018

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CEP USM

Abstract

In the current context characterized by the increasing trend in importance to the quality of the audit, organizing and conducting an effective quality control process is a prerequisite for providing competitive services. This concept of quality shows a great degree of evolution from the 90's to the present and it can be said that this subject is a topical one, which is in the attention not only of a certain category, but on the contrary manages to preoccupy a variety of categories natural and legal persons, being a topic that is increasingly benefiting from the interest of a large proportion of the population in supporting the auditing profession.

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Keywords

auditing companies, individual auditor, strategies based on quality, controlul calității, audit

Citation

DOLGHI, Cristina. Politici și proceduri în asigurarea calității auditului financiar. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, cu ocazia aniversării a 65 de ani de la fondarea Facultăţii de Ştiinţe Economice: conf. șt. intern. jubiliară, 2-3 noiembrie 2018, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2018, pp. 18-21. ISBN 978-9975-142-57-1.

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