Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit

Gabriela Mangu (Giurea) ()
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Gabriela Mangu (Giurea): „Valahia†University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 1041-1045

Abstract: The study aims to analyze the personality and career-related factors that influence the choice of auditor profession, aspects that have enjoyed relatively little attention in the literature, especially in our country. The hypotheses debated in this study that could be part of the vision of the internal and external auditors interviewed from the public entities proposed to be analyzed from Bucharest (participants in the questionnaire) on the debates regarding the future of the auditing profession, as well as the connections with education.

Keywords: Auditor; Internal audit; External audit; Frequencies; Regression (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:1041-1045

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