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Implementation of International Standards on Auditing in the EU- Objective Necessity

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  • Þugui Valentina

    ()
    (“Valahia” University of Târgoviºte)

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    Abstract

    The purpose of this article is to highlight the need to implement the Inter-Audit standards in Europe along with their international adoption. Thus we start from the necessity of adopting these tools at European level normalization as their main purposes strengthening the accounting profession and professional standards aimed at stimulating the basis of the auditors. We believe that conducting an audit in accordance with International Auditing Standards involves compliance by auditors to audit all relevant standards, understanding their correct and full text of the application. ISA adoption should be considered as one of the priority measures to restore confidence in the underlying economic recovery. Then continue and show that although there are assumptions that the introduction of international auditing standards will bring great benefits to the European audit market there are still impediments to their convergence.

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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 1 (May)
    Pages: 2195-2200

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    Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2195-2200

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Related research

    Keywords: implementation; convergence; financial statements; users; financial audit;

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