Quality Through Education In Auditing
AbstractThe authors try to argue that quality of audit mission depends on competence of auditors. The differences in perception the results of statutory audit in Romania and the perception of the results of audits in the world show how many must be develop in Romania in educational system, in client firms, and in financial audit framework. In this context, the authors appreciate that developing and implementing International Education Standards for Professional Accountants can contribute to desirable outcomes, including: reduction in international differences in the requirements to qualify as a professional accountant, facilitation of the global mobility of professional accountants and provision of international benchmarks against which International Federation of Accountants member bodies can measure themselves. At the same time, even if the International Education Standards for Professional Accountants cannot legally override local laws and regulations, they will provide an authoritative reference for informing and influencing local regulators regarding generally accepted “good practice”. It is desirable like Romanian organizations of professional accountants to work towards implementation of all International Education Standards and to incorporate in their education programs the essential elements of the content and process of education on which International Education Standards are based.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.
Volume (Year): 11 (2011)
Issue (Month): 2(14) (December)
auditing; competence; accounting profession; education standards; audit quality;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu).
If references are entirely missing, you can add them using this form.