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Requirements Regarding The Independence Of Statutory Auditors

Author

Listed:
  • Assoc. Prof. Ph.D Dragan Cristian
  • Lect. Ph.D Gherghinescu Oana

    (University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania)

Abstract

The auditors’ independence is a concept intensively discussed both in specialized literature and on regular level. This work highlights the requirements imposed by the achievement of such a desideratum, starting from the double significance of the independence expressed in specialized literature, accompanied by the analysis and the grouping of main danger factors in terms of auditor-client relationship. It is also emphasized the role of audit committees in ensuring the auditors’ independence for management and the main current trends, manifested among normalizers.

Suggested Citation

  • Assoc. Prof. Ph.D Dragan Cristian & Lect. Ph.D Gherghinescu Oana, 2010. "Requirements Regarding The Independence Of Statutory Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14S), pages 18-23, April.
  • Handle: RePEc:aio:rteyej:v:1:y:2010:i:14s:p:18-23
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    File URL: http://feaa.ucv.ro/RTE/014S-3.pdf
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    More about this item

    Keywords

    audit; factual independence; apparent independence; danger factors; audit committee; regulation;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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