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Statutory Audit


  • Prof. Ana MORARIU1, Ph. D

    (University of Bucuresti ASE)

  • Prof. Sorinel Domnişoru2, Ph. D
  • Ec. Tanţi CERCEL3 Ph.D candidate

    (University of Craiova)


The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter. It emerges from the need of European harmonization and international convergence, limiting the content and the addressability of the statutory audit within a system of opponent collocations. As well, its approach outlines several elements characteristic to the reorganization of the specific national law-making, in order to meet real-time requirements and to improve the quality of this assurance provider.

Suggested Citation

  • Prof. Ana MORARIU1, Ph. D & Prof. Sorinel Domnişoru2, Ph. D & Ec. Tanţi CERCEL3 Ph.D candidate, 2009. "Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(37), pages 67-74, May.
  • Handle: RePEc:aio:aucsse:v:1:y:2009:i:11:p:67-74

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    audit; statutory; elective; risk; impact; assurance..;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business


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