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...

The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting...

Public organizations that manage to successfully maintain its competitiveness change not look like a unique event, but as an ongoing process, necessary for survival, development and perfecting them. Change must be perceived as an intrinsic element of an organization and should be integrated into...

The request for appropriate financial and accounting information in terms of quality is marked by the agency and governance problems which were delineated and commented while trying to find feasible solutions. The paper analyze not only the convergence phenomenon within the managerial...

Knowledge of the influences that change has had on social effectiveness is a matter for further implementation of change. Managers who initiate such a complex process know very well that the change may involve a period of time before the results start to emerge. They also know that arise during...

The paper is aiming at presenting, in moral terms, a logical and chronological range of the transactions developed within the sales area of a company. On this basis, the paper underlines the mechanisms specific to a potential subsystem of internal accounting control which may be integrated...

This paper comprises two non-parametric tests used in the bivariate analysis in order to see if there are significant differences between men and women and the age group of respondents in terms of assessment of the performance of the local council on local tourism in the resort Malnaş Băi. It...

The material focuses on setting the objectives for a statutory audit mission, presenting us with three major directions that are centered on managerial assertions for the financial statements. In this context, we take into consideration the aspects related to interpreting the applicable...

The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the...

Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis, the fact that most internal audit activities regard financial-accounting information and the fact that most internal auditors have a significant background in fields regarding...