AUDIT PROFESSIONAL COMPETENCE REQUIREMENTS

Sergiu Soimu (), Svetlana Mihaila () and Galina Badicu ()
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Sergiu Soimu: Academy of Economic Studies of Moldova
Svetlana Mihaila: Academy of Economic Studies of Moldova
Galina Badicu: Academy of Economic Studies of Moldova

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 1, 126-134

Abstract: The global crisis, in which the financial scandals have intensified, has drawn attention towards the professional competence in the audit activty that directly influences its quality and without which the audit process is meaningless. The paper aims to identify the requirements for the development and maintenance of professional competence in auditing, which promotes an increase in the quality of auditing and also the growth of the confidence in the financial statements from the perspective of their users. In the presentation of the material, preference was given to the application of the elements of comparison, analysis and deduction. As an indirect research technique, the analysis of the international framework provisions regarding the field of audit was used and in order to identify the performance of the scientific research at international level, according to various selection criteria, the Web of Science search engine was used. The research results can be used both in the practice of the entities and for teaching purposes.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:10:y:2022:i:1:p:126-134

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