TRENDS IN THE DEVELOPMENT OF THE AUDIT SERVICES MARKET IN THE REPUBLIC OF MOLDOVA

Liudmila Lapițkaia

Eastern European Journal for Regional Studies (EEJRS), 2022, vol. 8, issue 2, 82 - 91

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.

Keywords: audit; analytical indicators; audit services market; IAS; audit firms. (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:aem:journl:v:8:y:2022:i:2:p:82-91

DOI: 10.53486/2537-6179.8-2.06

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