IDEAS home Printed from
   My bibliography  Save this article

Implementation of International Standards on Auditing in the EU- Objective Necessity


  • Þugui Valentina

    () (“Valahia” University of Târgoviºte)


The purpose of this article is to highlight the need to implement the Inter-Audit standards in Europe along with their international adoption. Thus we start from the necessity of adopting these tools at European level normalization as their main purposes strengthening the accounting profession and professional standards aimed at stimulating the basis of the auditors. We believe that conducting an audit in accordance with International Auditing Standards involves compliance by auditors to audit all relevant standards, understanding their correct and full text of the application. ISA adoption should be considered as one of the priority measures to restore confidence in the underlying economic recovery. Then continue and show that although there are assumptions that the introduction of international auditing standards will bring great benefits to the European audit market there are still impediments to their convergence.

Suggested Citation

  • Þugui Valentina, 2011. "Implementation of International Standards on Auditing in the EU- Objective Necessity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2195-2200, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2195-2200

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    implementation; convergence; financial statements; users; financial audit;

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • P41 - Economic Systems - - Other Economic Systems - - - Planning, Coordination, and Reform


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2195-2200. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.