STATUTORY AUDIT

Ph. D Prof. Ana MORARIU1, Ph. D Prof. Sorinel Domnişoru2 and Ec. Tanţi CERCEL3 Ph.D Candidate
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Ph. D Prof. Ana MORARIU1: University of Bucuresti ASE
Ec. Tanţi CERCEL3 Ph.D Candidate: University of Craiova

Annals of University of Craiova - Economic Sciences Series, 2009, vol. 1, issue 37, 67-74

Abstract: The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter. It emerges from the need of European harmonization and international convergence, limiting the content and the addressability of the statutory audit within a system of opponent collocations. As well, its approach outlines several elements characteristic to the reorganization of the specific national law-making, in order to meet real-time requirements and to improve the quality of this assurance provider.

Keywords: audit; statutory; elective; risk; impact; assurance.. (search for similar items in EconPapers)
JEL-codes: F23 M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2009:i:11:p:67-74

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