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European Standardization of Audit

Author

Listed:
  • Oana Raluca Ivan

    (“1 Decembrie 1918” University of Alba Iulia, Romania)

Abstract

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 the use of International Accounting Standards. It is probable that this trend will continue and in the short term will cause changes in the arrangements for external overview of the audit and in national auditor rules.

Suggested Citation

  • Oana Raluca Ivan, 2009. "European Standardization of Audit," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(4), pages 5-14.
    • Handle: RePEc:pet:annals:v:9:i:4:y:2009:p:5-14
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    File URL: http://upet.ro/annals/economics/pdf/2009/20090401.pdf
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    Cited by:

    1. Adrian GROŞANU & Camelia-Melania MUREŞAN & Cristina BOŢA-AVRAM & Paula Ramona RĂCHIŞAN, 2020. "Instrumental Context Of A Forensic Accounting Investigation: A Systematic Review Of The Current Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 53-69.

    More about this item

    Keywords

    EU; external auditing; IASs; audit mandate;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • N40 - Economic History - - Government, War, Law, International Relations, and Regulation - - - General, International, or Comparative

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