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REQUIREMENTS REGARDING THE INDEPENDENCE OF STATUTORY AUDITORS

Assoc. Prof. Ph.D Dragan Cristian and Oana Gherghinescu

Revista Tinerilor Economisti (The Young Economists Journal), 2010, vol. 1, issue 14S, 18-23

Abstract: The auditors’ independence is a concept intensively discussed both in specialized literature and on regular level. This work highlights the requirements imposed by the achievement of such a desideratum, starting from the double significance of the independence expressed in specialized literature, accompanied by the analysis and the grouping of main danger factors in terms of auditor-client relationship. It is also emphasized the role of audit committees in ensuring the auditors’ independence for management and the main current trends, manifested among normalizers.

Keywords: audit; factual independence; apparent independence; danger factors; audit committee; regulation (search for similar items in EconPapers)
JEL-codes: M42 M14 M48 (search for similar items in EconPapers)
Date: 2010
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