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Audit Professional Competence Requirements

Author

Listed:
  • Sergiu SOIMU

    (Academy of Economic Studies of Moldova)

  • Svetlana MIHAILA

    (Academy of Economic Studies of Moldova)

  • Galina BADICU

    (Academy of Economic Studies of Moldova)

Abstract

The global crisis, in which the financial scandals have intensified, has drawn attention towards the professional competence in the audit activty that directly influences its quality and without which the audit process is meaningless. The paper aims to identify the requirements for the development and maintenance of professional competence in auditing, which promotes an increase in the quality of auditing and also the growth of the confidence in the financial statements from the perspective of their users. In the presentation of the material, preference was given to the application of the elements of comparison, analysis and deduction. As an indirect research technique, the analysis of the international framework provisions regarding the field of audit was used and in order to identify the performance of the scientific research at international level, according to various selection criteria, the Web of Science search engine was used. The research results can be used both in the practice of the entities and for teaching purposes.

Suggested Citation

  • Sergiu SOIMU & Svetlana MIHAILA & Galina BADICU, 2022. "Audit Professional Competence Requirements," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(1), pages 126-134, February.
    • Handle: RePEc:scm:ejafbu:v:10:y:2022:i:1:p:126-134
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    References listed on IDEAS

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    1. Veena L. Brown & Jodi L. Gissel & Daniel Gordon Neely, 2016. "Audit quality indicators: perceptions of junior-level auditors," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(8/9), pages 949-980, September.
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