HARMONIZED STATUTORY AUDIT - LEGAL LIABILITY AND SANCTIONS

Ionel Bostan ()
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Ionel Bostan: “Stefan cel Mare” University of Suceava, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2009, vol. 9, issue 1(9), 231-234

Abstract: Recently, the normative native framework as regarding the audit has realized the assimilation of the 2006/43/CE from 17 May 2006 Directive of the European Parliament and of the Council regarding the statutory audit of the annual accounts. Thus, it created a supervisi on public system for the statutory auditors and the audit firms under the European principles, bringing significant modifications and additional fillings OUG no. 75/1999 regarding financial audit activity.

Keywords: Statutory audit; Auditors chamber; probation access; financial situations; ethical code; sanctions. (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ausvfe:v:9:y:2009:i:1(9):p:231-234

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