The appropriate quality of the audit working and their competent control

Author:Professor PhD. Horia NEAMŢU

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Keywords:financial auditor, audit markets, audit reports, annual reports, reviews, quality controls procedures

Abstract:
Since 2001, the first year when the provisions of the Order of the Minister of Public Finance no. 94/2001 on the approval of the accounting regulations harmonized with the provisions of the Fourth CEE Directive and with the International Accounting Standards have been implemented in Romania, a new profession started to consolidate more and more, namely the financial auditor profession.\r\nThis profession require the professionals practicing it a superior theoretical education, special moral and ethical attitudes, long term practical experience as well as their recognition as individuals with a high level of competence, all these establishing a reasonable trust of the users of the financial – accounting information in those individuals who prepare it. It is obvious that the interests of the two categories are not always convergent and, for this reason, the auditor opinion on the financial statements prepared by those who produce the information is definitive in influencing the decisions made by the users of these financial statements on buying, some assets or shares, on making some investments etc.\r\n

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