Abstract
Public supervision of audit activity in the Republic of Moldova has emerged as a necessity of designing a system to ensure the quality of works performed by professional accountants. The Chamber of Auditors of the Republic of Moldova played an important role in establishing and implementing the system in question. In order to carry out the investigations, the regulations established by the first normative acts regarding the audit supervision in the Republic of Moldova have been analyzed. Analyses of existing practices for exercising public supervision of audit activity in countries in the region have also been performed. The undertaken research allowed the author to reach certain conclusions and proposals on the first experiences regarding the design and implementation of a public system for monitoring and self-regulation of audit activity in the Republic of Moldova.
Highlights
The audit supervision system in the Republic of Moldova has experienced an intensive evolution having the date of June 26, 1991 as reference point, when the first normative act was adopted in which reference normativ, în care se face referință la activitatea de audit: Hotărârea Guvernului nr.316 cu privire la organizarea serviciului de auditing în Republica Moldova
Public supervision of audit activity in the Republic of Moldova has emerged as a necessity of designing a system to ensure the quality of works performed by professional accountants
In order to carry out the investigations, the regulations established by the first normative acts regarding the audit supervision in the Republic of Moldova have been analyzed
Summary
Supravegherea publică a activității de audit, în Republica Moldova, a apărut ca o necesitate a proiectării unui sistem de asigurare a calității lucrărilor efectuate de profesioniștii contabili. Cercetarea efectuată a permis autorului să ajungă la anumite concluzii și propuneri, privind primele experiențe, ce țin de proiectarea și implementarea unui sistem public de monitorizare și autoreglare a activității de audit în Republica Moldova. Public supervision of audit activity in the Republic of Moldova has emerged as a necessity of designing a system to ensure the quality of works performed by professional accountants. In order to carry out the investigations, the regulations established by the first normative acts regarding the audit supervision in the Republic of Moldova have been analyzed.
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