THE EFFECTIVENESS OF THE SYSTEM OF QUALITY CONTROL IN ACCOUNTING PRACTICES

Any accounting firm need to develop a system of quality control (SQC), which have the purpose to offer a reasonable assurance, that the accountants or the auditors, and their personnel, respect the professional standards and any legal or regulatory requirements, and the reports issued are appropriat...

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Bibliographic Details
Main Authors: DUMITRESCU Diana, BOBITAN Nicolae
Format: Article
Language:deu
Published: University of Oradea 2019-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2019/n2/012.pdf