Internal training session for the auditors of the Court of Accounts

On March 3, about 80 employees of the Court of Accounts of the Republic of Moldova (CoARM) attended the training session with the generic Methodological Bulletin no. 18 "Opposite opinion", issued in February this year, jointly with EU expert Kevin Suttie. The training session took place by teleconference.

At the beginning of the training, Andrei Munteanu mentioned the importance of discussions on the audit opinion issued during a financial audit. Also, Mr. Munteanu remarked on the importance of the draft law no.221 which was approved in the second reading by the Parliament in January this year, which establishes the additional basis of managerial responsibility - the issuance of a contrary opinion by the CoA. For these reasons, it is important to sufficiently document and argue the conclusions of the auditor that formed the basis for issuing the contrary opinion, said Andrei Munteanu.

The training session was organized by the General Directorate for Methodology, Planning and Reporting, being moderated by Tatiana Vozian, Head of the General Directorate of the CoA and Lucia Draguțan, Chief Auditor of the CoA. The participants were informed with the Methodological Bulletin “Contrary opinion”, in which are elucidated concrete examples, the characteristics of the pervasive effect and examples of “Basis for the opposite opinion”. The auditors also discussed several issues, such as the criteria for selecting the amended opinion, the significance of the significant impact and the pervasive effect, the cases when the auditor expresses a"Contrary opinion", etc.

We mention that the Court of Accounts relies on the process of continuous development, the internal training sessions being oriented, obligatorily, towards the satisfaction of the professional development needs.

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