HARMONIZED STATUTORY AUDIT

Liana Gadau ()
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Liana Gadau: Spiru Haret, Facultatea de Management Financiar Contabil

No 2009/91, Working Papers from Universitatea Spiru Haret, Facultatea de Finante si Banci, Centrul de Cercetari Economico-Financiare Avansate

Abstract: Romania, country as a member of U.E. should adopt in its legislation the European Directive regulations on statutory audit of annual accounts. In order to ensure harmonization of national regulations with the European legislation in the field audit, issued Executive GEO nr.90/2008 on statutory audit of the annual financial situations and the consolidated annual financial situations.

Keywords: harmonization of national regulations with the European legislation in the field audit; statutory audit; statutory auditor; International Standards on Auditing Council for Public Oversight of Statutory Audit (search for similar items in EconPapers)
JEL-codes: Q55 (search for similar items in EconPapers)
Date: 2009-10-12

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Persistent link: http://EconPapers.repec.org/RePEc:ris:sphedp:2009_091

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