HARMONIZED STATUTORY AUDIT - LEGAL LIABILITY AND SANCTIONS

Recently, the normative native framework as regarding the audit has realized the assimilation of the 2006/43/CE from 17 May 2006 Directive of the European Parliament and of the Council regarding the statutory audit of the annual accounts. Thus, it created a supervisi on public system for the statutory auditors and the audit firms under the European principles, bringing significant modifications and additional fillings OUG no. 75/1999 regarding financial audit activity.

MoreLess

Year of publication:	2009
Authors:	BOSTAN, Ionel
Published in:	The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration. - Facultatea de Ştiinţe Economice şi Administratie Publica, ISSN 2066-575X. - Vol. 9.2009, 1(9), p. 231-234
Publisher:	Facultatea de Ştiinţe Economice şi Administratie Publica
Subject:	Statutory audit \| Auditors chamber \| probation access \| financial situations \| ethical code \| sanctions

More details

Extent:	application/pdf
Type of publication:	Article
Language:	English
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008677514