EVOLUTIONARY-CONCEPTUAL APPROACH TO THE AUDIT OF FINANCIAL STATEMENTS: THE REPUBLIC OF MOLDOVA AND ROMANIA CASE STUDY

The term ,,audit” is related to the development of entities with the delimitation of the competencies and responsibilities of managers from that of owners, as well as the complexity of transactions, performed by entities and the development of the economic business environment. The emergence and d...

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Bibliographic Details
Main Authors: Sergiu ȘOIMU, Galina BĂDICU, Marian SOCOLIUC
Format: Article
Language:English
Published: Editura Univeristatii "Stefan cel Mare" din Suceava 2021-12-01
Series:USV Annals of Economics and Public Administration
Subjects:
Online Access:http://annals.feaa.usv.ro/index.php/annals/article/view/1317/1083