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Harmonized Statutory Audit

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Author Info

  • Gadau, Liana

    ()
    (Spiru Haret, Facultatea de Management Financiar Contabil)

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    Abstract

    Romania, country as a member of U.E. should adopt in its legislation the European Directive regulations on statutory audit of annual accounts. In order to ensure harmonization of national regulations with the European legislation in the field audit, issued Executive GEO nr.90/2008 on statutory audit of the annual financial situations and the consolidated annual financial situations.

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    Bibliographic Info

    Paper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/91.

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    Length: 10 pages
    Date of creation: 12 Oct 2009
    Date of revision:
    Handle: RePEc:ris:sphedp:2009_091

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    Related research

    Keywords: harmonization of national regulations with the European legislation in the field audit; statutory audit; statutory auditor; International Standards on Auditing Council for Public Oversight of Statutory Audit;

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