Challenges of the Audit Profession in the Globalization Era

Victor Munteanu () and Mihaela Cornelia Berechet (Dragnea) ()

Academic Journal of Economic Studies, 2016, vol. 2, issue 2, 169-178

Abstract: Massive unprecedented changes, that best describe this era, are affecting the accountant and auditor profession, as well as the global business environment. The traditional role of the financial auditor will change, but if it will adapt and provide new services, may become a trusted councillor for its clients. The way financial auditors approach future tendencies will shape the destiny of the accountant and auditor profession. Financial auditors must understand innovation, to be open towards globalization, to be prepared as human resources that are competing not only nationally but also globally.

Keywords: Change; financial auditor; challenges; globalization; change management; C.E.regulation (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:khe:scajes:v:2:y:2016:i:2:p:169-178

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