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The Quality Control System For The Financial Audit In Romania And Spain

Author

Listed:
  • Sorin Briciu

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

  • Ioana Iuliana Pop (Grigorescu)

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania;)

  • cotutoring Lleida University Spain

Abstract

ABSTRACT. Along the study we have realised a comparative analyses of the particularities of thequality control system particularities of the financial audit in Romania and Spain.At the beginning of the paper we have presented the evolution of the quality control systems of thetwo countries, after which we have compared the International Audit Standards referring thequality control applied in Romania and the Technical Norms of Audit referring the quality controlin Spain, identifying a series of differences between these. Next we have realised a comparativeanalyses of the particularities of the quality control systems in the two countries, based on which, atthe end of the paper I have made some improvement proposals.We have used qualitative research methods, such as describing, analyses and comparison. Theobtained conclusions come to sustain the hypothesis that in Romania and Spain have been madeimportant steps in adopting the regulations of the European Directives referring the financial auditconcerning the quality control, so that the juridical frame and the professional one of the twocountries presents several similitude, the differences being less significant.

Suggested Citation

  • Sorin Briciu & Ioana Iuliana Pop (Grigorescu) & cotutoring Lleida University Spain, 2013. "The Quality Control System For The Financial Audit In Romania And Spain," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-10.
  • Handle: RePEc:alu:journl:v:1:y:2013:i:15:p:10
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    More about this item

    Keywords

    the internal quality control system; the public surveillance system of the financial audit activity; the quality control at the mission level; the quality control at the firm level; the objectives of the inspection ofthe quality control.;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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