Implementation of International Standards on Auditing in the EU- Objective Necessity
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.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
|Contact details of provider:|| Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice|
More information through EDIRC
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: (Jeflea Victor)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.