The USV Annals of Economics and Public Administration, Vol 11, No 2

Font Size:  Small  Medium  Large

Quality through education in auditing

Ionela-Corina Chersan, Maria Berheci (Grosu)


The authors try to argue that quality of audit mission depends on competence of auditors. The differences in perception the results of statutory audit in Romania and the perception of the results of audits in the world show how many must be develop in Romania in educational system, in client firms, and in financial audit framework. In this context, the authors appreciate that developing and implementing International Education Standards for Professional Accountants can contribute to desirable outcomes, including: reduction in international differences in the requirements to qualify as a professional accountant, facilitation of the global mobility of professional accountants and provision of international benchmarks against which International Federation of Accountants member bodies can measure themselves. At the same time, even if the International Education Standards for Professional Accountants cannot legally override local laws and regulations, they will provide an authoritative reference for informing and influencing local regulators regarding generally accepted “good practice”. It is desirable like Romanian organizations of professional accountants to work towards implementation of all International Education Standards and to incorporate in their education programs the essential elements of the content and process of education on which International Education Standards are based.

Full Text: PDF

                     Ştefan cel Mare University of Suceava                   Faculty of Economics, Administration and Business


Licenţa Creative Commons
The articles in this journal are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License .

Since 2008. Maintained by Livius.