THE QUALITY CONTROL SYSTEM FOR THE FINANCIAL AUDIT IN ROMANIA AND SPAIN
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2013, Vol 15, Issue 1
Abstract
Along the study we have realised a comparative analyses of the particularities of the quality control system particularities of the financial audit in Romania and Spain. At the beginning of the paper we have presented the evolution of the quality control systems of the two countries, after which we have compared the International Audit Standards referring the quality control applied in Romania and the Technical Norms of Audit referring the quality control in Spain, identifying a series of differences between these. Next we have realised a comparative analyses of the particularities of the quality control systems in the two countries, based on which, at the end of the paper I have made some improvement proposals. We have used qualitative research methods, such as describing, analyses and comparison. The obtained conclusions come to sustain the hypothesis that in Romania and Spain have been made important steps in adopting the regulations of the European Directives referring the financial audit concerning the quality control, so that the juridical frame and the professional one of the two countries presents several similitude, the differences being less significant.
Authors and Affiliations
Briciu Sorin , Pop (Grigorescu) Ioana Iuliana
Keywords
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