Achievements and views of the financial auditor profession

Author:University Professor, PhD. Ion MIHĂILESCU

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Keywords:International Audit Standards, Ethic Code, IFAC, engagements, international recognition, charges

Abstract:
\r\nThe author of the communication, presented during the professional seminar in Pitesti, "Approaches of the Financial Audit in 2007" (December 8, 2007) referred to the modifications which concerns „The Audit Standards” and the „Ethic Code“, released by IFAC and IASB for the financial reporting of the year 2007. In essence, one insisted over the signification of the recent IFAC Conference in Mexico, where one emphasized the exigency of the international professional body toward the quality of its members. There were references, as well, for the IFAC preoccupation for the international plan, regarding the improvement of the Ethic Code and the replacement of the present audit standards until 2009.\r\n\r\nThe communication centered upon the actions that will be taken by the Chamber of the Financial Auditors of Romania for the application of 43/2006/CE Directive and the new occurring exigencies for the romanian financial auditors on professional qualification plan, and on the organization and procedure of the engagements plan, for the recognition of the profession on national and international plan.

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