THE QUALITY CONTROL SYSTEM FOR THE FINANCIAL AUDIT IN ROMANIA AND SPAIN

ABSTRACT. Along the study we have realised a comparative analyses of the particularities of thequality control system particularities of the financial audit in Romania and Spain.At the beginning of the paper we have presented the evolution of the quality control systems of thetwo countries, after which we have compared the International Audit Standards referring thequality control applied in Romania and the Technical Norms of Audit referring the quality controlin Spain, identifying a series of differences between these. Next we have realised a comparativeanalyses of the particularities of the quality control systems in the two countries, based on which, atthe end of the paper I have made some improvement proposals.We have used qualitative research methods, such as describing, analyses and comparison. Theobtained conclusions come to sustain the hypothesis that in Romania and Spain have been madeimportant steps in adopting the regulations of the European Directives referring the financial auditconcerning the quality control, so that the juridical frame and the professional one of the twocountries presents several similitude, the differences being less significant.