Search Results - subject:"AUDIT ACTIVITY"

Supervision of financial audit activity in the Republic of Moldova : reforms and opportunities for modernization

Iachimovschi, Anatolie - In: Eastern European journal for regional studies 10 (2024) 1, pp. 210-224

Persistent link: https://www.econbiz.de/10015399488

DIAGNOSTICS OF THE AUDIT ACTIVITY IN THE REPUBLIC OF MOLDOVA

Galina, Badicu - 2023

The audit activity is the independent examination of the annual financial statements, including the consolidated ones … to the audit activity in the Republic of Moldova, but also to reveal the current context related to the theme, in order … to formulate the conclusions related to the subject of the research. In order to examine the evolution of audit activity …

Persistent link: https://www.econbiz.de/10015335672

DIAGNOSTICS OF THE AUDIT ACTIVITY IN THE REPUBLIC OF MOLDOVA

Galina, Badicu - 2023

Persistent link: https://www.econbiz.de/10013551795

Comparison of Selected Elements and Processes within the Activity of European SAIs

Buček, Jan - In: European Financial and Accounting Journal 17 (2022) 1, pp. 45-66

The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...

Persistent link: https://www.econbiz.de/10014547754

Comparison of selected elements and processes within the activity of European SAIs

Buček, Jan - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 45-66

Persistent link: https://www.econbiz.de/10013442083

Perceptions and expectations regarding the financial audit activity in the current economic and financial context

Tanasă, Florentin-Emil - In: The journal of accounting and management : JAM 9 (2019) 1, pp. 87-95

Persistent link: https://www.econbiz.de/10012195975

Risk estimation and analysis in financial audit : method provided by the international standards on auditing

Tanasă, Florentin-Emil - In: The journal of accounting and management : JAM 8 (2018) 3, pp. 27-36

Persistent link: https://www.econbiz.de/10012195587

РЕЗУЛЬТАТ АУДИТА И ЕГО ПОЛЬЗОВАТЕЛИ

СТАНИСЛАВОВНА, ШАЛИМОВА НАТАЛЬЯ - In: Проблемы экономики (2014) 3, pp. 265-271

В статье определено содержание понятий «результат аудита», «пользователи результатом аудита», характеристики ключевого пользователя результатами аудита....

Persistent link: https://www.econbiz.de/10011226545

КАЧЕСТВО АУДИТА КАК КЛЮЧЕВОЙ КРИТЕРИЙ ОЦЕНКИ ЕГО РЕЗУЛЬТАТИВНОСТИ В СИСТЕМЕ СОЦИАЛЬНО-ЭКОНОМИЧЕСКИХ ПРОЦЕССОВ

СТАНИСЛАВОВНА, ШАЛИМОВА НАТАЛЬЯ - In: Бизнес Информ (2014) 3, pp. 335-340

В статье изложены подходы к определению результативности функционирования аудита как системы и качества аудита и как ключевого критерия оценки его...

Persistent link: https://www.econbiz.de/10011270906

Audit result and its users

Shalimova Nataliya S. - In: The Problems of Economy (2014) 1, pp. 265-271

The article identifies essence of the "audit result" and "users of audit result" notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to...

Persistent link: https://www.econbiz.de/10010855826