Our research includes the main results of an empiric study on the role and utility ofthe financial audit in Romania and Spain.We undergone our research on a statistic population formed by the main three groups involved infthe financial audit process: the financial auditors, financial managers of...

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,...

The present article presents the results on an empiric study an empiric study on the independence of the financial audit in Romania. The methodology of research is a quantitative one. The statistic population is formed from three groups namely the financial auditors, financial managers of the...

The present study refers to the signification threshold, as a basic element which influences the development and the quality of the entire financial audit process. During the article it is underlined the fact that the way of determining the signification threshold inside the audit missions is...