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Harmonized Statutory Audit


  • Gadau, Liana

    () (Spiru Haret, Facultatea de Management Financiar Contabil)


Romania, country as a member of U.E. should adopt in its legislation the European Directive regulations on statutory audit of annual accounts. In order to ensure harmonization of national regulations with the European legislation in the field audit, issued Executive GEO nr.90/2008 on statutory audit of the annual financial situations and the consolidated annual financial situations.

Suggested Citation

  • Gadau, Liana, 2009. "Harmonized Statutory Audit," Papers 2009/91, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_091

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    More about this item


    harmonization of national regulations with the European legislation in the field audit; statutory audit; statutory auditor; International Standards on Auditing Council for Public Oversight of Statutory Audit;

    JEL classification:

    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation


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