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Implementation of International Standards on Auditing in the EU- Objective Necessity

Author

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  • Þugui Valentina

    (“Valahia” University of Târgoviºte)

Abstract

The purpose of this article is to highlight the need to implement the Inter-Audit standards in Europe along with their international adoption. Thus we start from the necessity of adopting these tools at European level normalization as their main purposes strengthening the accounting profession and professional standards aimed at stimulating the basis of the auditors. We believe that conducting an audit in accordance with International Auditing Standards involves compliance by auditors to audit all relevant standards, understanding their correct and full text of the application. ISA adoption should be considered as one of the priority measures to restore confidence in the underlying economic recovery. Then continue and show that although there are assumptions that the introduction of international auditing standards will bring great benefits to the European audit market there are still impediments to their convergence.

Suggested Citation

  • Þugui Valentina, 2011. "Implementation of International Standards on Auditing in the EU- Objective Necessity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2195-2200, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2195-2200
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    More about this item

    Keywords

    implementation; convergence; financial statements; users; financial audit;
    All these keywords.

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • P41 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Planning, Coordination, and Reform

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