TRANSFORMATIONS OF FINANCIAL AUDITING IN ROMANIAN UNDER THE IMPACT OF NEW EUROPEAN REGULATION

Florea Ianc Maria Mirabela and Ciurlau Loredana
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Florea Ianc Maria Mirabela: CONSTANTIN BRANCUSI UNIVERSITY OF TARGU-JIU, FACULTY OF ECONOMIC SCIENCES
Ciurlau Loredana: CONSTANTIN BRANCUSI UNIVERSITY OF TARGU-JIU, FACULTY OF ECONOMIC SCIENCES

Annals - Economy Series, 2025, vol. 4, 196-201

Abstract: This article explores the influence of recent European regulations on auditing practices in Romania, focusing on the implementation of EU Directives and International Standards on Auditing (ISA). It highlights how these legislative changes have reshaped audit methodologies, reporting obligations, and the overall role of auditors.

Keywords: auditing; european regulations; roamnia; auditing profession (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2025:v:4:p:196-201

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