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...
Main Authors: | , |
---|---|
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 |