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Challenges of the Audit Profession in the Globalization Era

Author

Listed:
  • Victor Munteanu
  • Mihaela Cornelia Berechet (Dragnea)

Abstract

Massive unprecedented changes, that best describe this era, are affecting the accountant and auditor profession, as well as the global business environment. The traditional role of the financial auditor will change, but if it will adapt and provide new services, may become a trusted councillor for its clients. The way financial auditors approach future tendencies will shape the destiny of the accountant and auditor profession. Financial auditors must understand innovation, to be open towards globalization, to be prepared as human resources that are competing not only nationally but also globally.

Suggested Citation

  • Victor Munteanu & Mihaela Cornelia Berechet (Dragnea), 2016. "Challenges of the Audit Profession in the Globalization Era," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 169-178, June.
    • Handle: RePEc:khe:scajes:v:2:y:2016:i:2:p:169-178
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    More about this item

    Keywords

    Change; financial auditor; challenges; globalization; change management; C.E.regulation;
    All these keywords.

    JEL classification:

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

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