The authors try to argue that quality of audit mission depends on competence of auditors. The differences in perception the results of statutory audit in Romania and the perception of the results of audits in the world show how many must be develop in Romania in educational system, in client...

In the past five years, the basic national accounting rules (in addition to accounting law) bear the title phrase “in accordance with European Directives”. In a careful analysis of both sets of regulations - National and European - may find that many concepts, definitions, structure,...

The companies supply information all the interested users. But, the quality of information is doubtful, sometimes, because the company, like supply of information, has in view the certain purposes. Each user wants a result, so that the users, that own the power, influence the supplied image. In...