The accounting and audit binomial in the post-revolutionary period

Author:Associate Professor, PhD. Laurenţiu DOBROŢEANU, Lecturer, PhD. Camelia Liliana DOBROŢEANU

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Keywords:transition, accounting system, harmonization, coherence, regulation

Abstract:
In the context of the activities included in a research project developed during January – April 2006, the authors made a full documentation in order to determine how much the audit can be correlated with the evolution of the environment where it operates (from the perspective of the professional norm and practices. The research made leaded to the conclusion that the social and the cultural environment have a powerful influence on the audit development. \r\n\r\nAs a first step in this action the accounting – audit relation has been studied. Considering that in Romania the audit represents one of the areas developed in the post-revolutionary period and the Romanian accounting faced a “black” period – the communist period – atypical for formulating some pertinent considerations, this research studied this relation at the international level from a historical perspective. \r\n\r\nUlterior, for the post – December period, the information available to the research team showed that the macro and micro environment have a continuous influence over the audit, especially through the accounting. The article shows the conclusions from the perspective of the second part of the research – the post – revolutionary.\r\n

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