Reflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova

In the Republic of Moldova, there is no a single professional and independent body that would include all audit entities and independent auditors, these being dispersed in several associations, and a significant part did not even join the existing bodies. This research discusses some topics related...

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Autor principal:	Diana RENCHECI
Formato:	article
Lenguaje:	EN
Publicado:	Dunarea de Jos University of Galati 2021
Materias:	audit supervision control mission organization qualification Electronic computers. Computer science QA75.5-76.95 Economic theory. Demography HB1-3840 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/8025b6c0f7fc4eff87a353dd259f1947
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id	oai:doaj.org-article:8025b6c0f7fc4eff87a353dd259f1947
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spelling	oai:doaj.org-article:8025b6c0f7fc4eff87a353dd259f19472021-11-16T14:17:43ZReflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova10.35219/eai158404091881584-0409https://doaj.org/article/8025b6c0f7fc4eff87a353dd259f19472021-09-01T00:00:00Zhttp://www.eia.feaa.ugal.ro/images/eia/2021_2/DianaRencheci.pdfhttps://doaj.org/toc/1584-0409In the Republic of Moldova, there is no a single professional and independent body that would include all audit entities and independent auditors, these being dispersed in several associations, and a significant part did not even join the existing bodies. This research discusses some topics related to the existence of a single professional body, which would defend the rights of audit entities and to which all audit entities should be members, the analysis of the international situation regarding professional bodies and their comparison with the situation in Republic of Moldova and commenting on changes in legislation in the field of obtaining the qualification certificate by auditors and the creation of the public audit supervisory board. The legislation of the Republic of Moldova, the opinions of scholars and certified auditors in the field, as well as the reports and publications of international bodies on this subject served as a guide in addressing these issues.Diana RENCHECI Dunarea de Jos University of GalatiarticleauditsupervisioncontrolmissionorganizationqualificationElectronic computers. Computer scienceQA75.5-76.95Economic theory. DemographyHB1-3840Economics as a scienceHB71-74ENAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, Vol 27, Iss 2, Pp 26-30 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	audit supervision control mission organization qualification Electronic computers. Computer science QA75.5-76.95 Economic theory. Demography HB1-3840 Economics as a science HB71-74
spellingShingle	audit supervision control mission organization qualification Electronic computers. Computer science QA75.5-76.95 Economic theory. Demography HB1-3840 Economics as a science HB71-74 Diana RENCHECI Reflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova
description	In the Republic of Moldova, there is no a single professional and independent body that would include all audit entities and independent auditors, these being dispersed in several associations, and a significant part did not even join the existing bodies. This research discusses some topics related to the existence of a single professional body, which would defend the rights of audit entities and to which all audit entities should be members, the analysis of the international situation regarding professional bodies and their comparison with the situation in Republic of Moldova and commenting on changes in legislation in the field of obtaining the qualification certificate by auditors and the creation of the public audit supervisory board. The legislation of the Republic of Moldova, the opinions of scholars and certified auditors in the field, as well as the reports and publications of international bodies on this subject served as a guide in addressing these issues.
format	article
author	Diana RENCHECI
author_facet	Diana RENCHECI
author_sort	Diana RENCHECI
title	Reflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova
title_short	Reflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova
title_full	Reflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova
title_fullStr	Reflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova
title_full_unstemmed	Reflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova
title_sort	reflections on the functioning of the supervision system of the audit activity in the republic of moldova
publisher	Dunarea de Jos University of Galati
publishDate	2021
url	https://doaj.org/article/8025b6c0f7fc4eff87a353dd259f1947
work_keys_str_mv	AT dianarencheci reflectionsonthefunctioningofthesupervisionsystemoftheauditactivityintherepublicofmoldova
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Reflections on the Functioning of the Supervision System of the Audit Activity in the Republic of Moldova

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