THE REGIME OF INFORMATION DERIVED FROM THE APPLICATION PROCEDURES FOR STATUTORY AUDIT

The statutory audit is given by the audit activity of financial annual situations or of consolidated financial annual situations, corresponding to the communitary legislation transcript in national settlement. The statutory listener is “natural person authorized by the competent authority, respective the Room of Financial Listeners from Romania (CAFR), to accomplish statutory audit. The statutory listeners and the audit firms must accomplish in conformity with International Audit Standards (ISA). On the audit accomplish, the audit listeners and audit firms can apply a national standard, adopted by CAFR, as long as European Union did n ot approved one ISA which refers to the respective problem, mentioning this aspect in the audit report. In this context , the information regime about the respective activity is special. We refer too in this intervention of a few elements of this aspect.