Professional Conduct – Essential Condition of the Reputation of the Financial Auditor

Author:Prof. Univ. Ion MIHĂILESCU Ph.D

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Keywords:professional conduct, reputation, responsibility, oversight, quality control, professionalism

Abstract:
The communication with this title was presented within the professional seminar: „Financial audit approaches” held in Pitesti, on 13th of December 2008. The author made some specifications regarding the financial crisis and its implications over the audit, making appeal to the studies and the surveys made at international level, to the lessons given by history and brought in the attention the measures adopted in the world as well as in our country regarding the regulations and the oversight of the activity of the financial auditors. Within this framework, the participants discussed about the responsibilities of the management and of the financial audit for a transparent and right presentation of the financial statements. \r\nAs the Chamber of Financial Auditors of Romania has recently become a full member of the International Federation of Accountants, the seminar brought in discussion the provisions and the new conditions of the financial auditors.\r\n

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