REQUIREMENTS REGARDING THE INDEPENDENCE OF STATUTORY AUDITORS

The auditors’ independence is a concept intensively discussed both in specialized literature and on regular level. This work highlights the requirements imposed by the achievement of such a desideratum, starting from the double significance of the independence expressed in specialized literature, accompanied by the analysis and the grouping of main danger factors in terms of auditor-client relationship. It is also emphasized the role of audit committees in ensuring the auditors’ independence for management and the main current trends, manifested among normalizers.