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Transparența activității entității de audit – un factor important de imagine profesională
Cu începere din 1 ianuarie 2019, Legea privind auditul situațiilor financiare nr. 271/2017 (Legea nr. 271/2017) stabileşte cadrul juridic privind organizarea auditului de către entităţile de audit, reglementează exercitarea profesiei de auditor, supravegherea auditului, precum şi cerinţele specifice auditului entităţilor de interes public. Supravegherea publică a auditului, importanța căreia este subliniată de Directiva 2006/43/CE a Parlamentului European şi a Consiliului din 17.05.2006 privind auditul legal al conturilor anuale şi al conturilor conso...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova
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The date of publishing:
27 January /2020 09:22
Domeniu:
Noutăți | Audit
Tags:
Audit | entitate | raport | transparenţa
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