A PARALEL BETWEEN THE INTERNATIONAL AUDIT STANDARDS REGARDING THE AUDIT REPORT WHICH IS APPLIED IN ROMANIAAND THE TECHNICAL AUDIT NORMS WHICH ARE APPLIED IN SPAIN

At the beginning of this study I have determined the way in which have been taken theEuropean Directive2006/43/CE concerning the International Standards of Audit in the nationallegislation in Romania and Spain. Then i have realised a comparative analyses InternationalStandards of Audit which refer to the audit Report, applicable in Romania and the Technical auditnorm applicable in Spain, analyses where i have identified a series of differences.At the end of research we found out that the identified differences are not significant and thereforeit has been demonstrated the research hypothesis, according to which in Romania and Spain havebeen made important steps in harmonising the financial audit process, so that the juridical andprofessional frame in the two countries presents several similitude.Keywords: audit report, types of opinions, ISA, Technical Spanish norms, communication with the users,harmonising process