Proceduri de finisare a auditului situaţiilor financiare şi prezentarea rezultatelor către utilizatori

Abstract

The role of auditing in the contemporary world is becoming increasingly important, and the decisions made by users of financial information have more collective rather than individual repercussions. In the Republic of Moldova, financial auditing is an activity that emerged with the country’s independence. The dynamic economic environment facilitated the development of the profession, primarily through adherence to international industry institutions to adopt best practices and to align with the unique international language regarding how finances and economic management are handled within an entity.