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The Role Of The Accounting And Audit Standards In The Globalization Process

Author

Listed:
  • Tulvinschi Mihaela

    (Stefan cel Mare University of Suceava, Romania,)

Abstract

The audit rules are necessary, they being able to be useful as much for the auditors and for the audit beneficiaries. For the auditors, the rules make first of all a support item, a guide or a support in applying the methods, techniques, procedures and second of all a support and justification item, for the case where difficulties show up. In what regards third-parties, these will be assured that the audit is made by unitary criteria, no matter by whom it is made. Even if solicited by various firms, in order to raise the credibility of the financial situations they published, the audit process cannot take place at random, without the existence of legal regulations. Due to the increasing importance the audit gets in developing any business, in time imposing the necessity to make professional specific standards, that are to insure a minimum quality of the audit process an a certain performance to the auditor profession.

Suggested Citation

  • Tulvinschi Mihaela, 2010. "The Role Of The Accounting And Audit Standards In The Globalization Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1865-1871, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1865-1871
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
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    More about this item

    Keywords

    audit; audit rules; report rules; audit process;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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