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...

The article reviews the evolution of external audit in some European countries and considers how this is likely to affect auditing in the future. The analysis shows how the European Commission has recently concentrated its harmonization focus on the consolidated accounts of listed companies and...