of March 16, 2007 No. 61-XVI
About auditor activities
The Parliament adopts this organic law.
This law determines the legal basis of the organization of auditor activities by auditor societies and auditors-individual entrepreneurs, regulates implementation of professional activity of the auditor.
For the purpose of this law the following basic concepts mean:
auditor activities - the business activity consisting in provision on contractual basis of professional services for the purpose of expression of opinion on reliability of financial statements according to this law and the industry legislation;
audit - independent consideration of annual financial reports, the consolidated annual financial reports and other information of the audited subject relating to them for the purpose of expression of professional opinion of the auditor on compliance of those on all essential aspects to the requirements established to them;
the auditor - the physical person having the qualification certificate of the auditor;
auditor association - the voluntary, independent, self-governed forming formed as a result of free declaration of will of the auditors, auditor societies and auditors-individual entrepreneurs who united on the basis of community of professional interests for joint realization of the civil, economic and social rights, which is not pursuing revenue generating purposes;
the qualification certificate of the auditor - the document issued in the procedure established by this law, confirming professional qualification of the auditor;
The code of ethics - the code of ethics of professional accountants issued by Council for international standards of audit and guarantee of reliability;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since January 1, 2019 according to article 49 of the Law of the Republic of Moldova of December 15, 2017 No. 271