„Let us not reinvent the wheel!“. The conclusions of a parallel study regarding the regulation of the auditing in Romania and in UK

Author:ec. Laurenţiu STANCIU

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Keywords:IFAC, ISA, directive europene, CAFR, grup de lucru, adoptare, comunicare

Abstract:
The aim of the study that we are going to refer to -made under the coordination of Camelia Liliana Dobroţeanu, Ph.D. lecturer - is to unfold the ways of regulation of the auditing in UK and in Romania. In this respect, an empirical research was made regarding the institutions that regulate and supervise the profession and the activity of audit in Romania and in UK countries. A survey was made regarding the organization, the way of functioning and development of these institutions, which was sent to England, Scotland, Ireland and Wales. \r\n\r\nThe information that was obtained is not very consistent because of the limitations of the research, but it is sufficient in order to emphasize an overall image and to express a pertinent conclusion regarding the regulation of auditing in Romania and UK.

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