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Trends In The Development Of The Audit Services Market In The Republic Of Moldova

Author

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  • Liudmila LAPIȚKAIA

Abstract

The development of the audit services market is an indicator of the development of the economy of any country. Since, on the one hand, audit firms as economic agents conduct their business and various changes in such an environment appropriately affect the financial performance of such firms. On the other hand, audit firms express their opinion on the financial statements of various audited enterprises and the types of such opinions can reveal a picture of the state and disclosure of financial information of enterprises. It should be noted that in the Republic of Moldova, the audit market has both common features related to the world market of audit services, and there are national peculiarities. Conducting a study of the audit services market, the author analyzed various indicators of audit firms of the Republic of Moldova, both financial and non-financial, as a result of which conclusions were drawn about the peculiarities of the development of the audit services market in the Republic of Moldovaаnd the prospects for the development of this market in the future.

Suggested Citation

  • Liudmila LAPIȚKAIA, 2022. "Trends In The Development Of The Audit Services Market In The Republic Of Moldova," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 8(2), pages 82-91, December.
    • Handle: RePEc:aem:journl:v:8:y:2022:i:2:p:82-91
    DOI: https://doi.org/10.53486/2537-6179.8-2.06
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    More about this item

    Keywords

    audit; analytical indicators; audit services market; IAS; audit firms.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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