The Human Resource, a Decisive Factor for the Development of Audit in Romania

Author:Univ.Prof. Ion MIHĂILESCU, Ph. D.

JEL:A10 M40 M42

DOI:

Keywords:financial auditor, ethical values, corporate governance, continuous development

Abstract:
The article analyses the evolution of professional financial auditors in Romania, since the establishment of the profession, continuing with the creation and development of the Chamber of Financial Auditors of Romania, following the road to the current performance, when the Romanian financial auditors have a well-established role on the audit market, overall, in the society, and a well-deserved international prestige. The research and conclusions of this article focus on the creation and consolidation of the professional organization’s human resources and on the passing from the quantitative level to the qualitative one. To conclude, the author presents several considerations on the future of this profession and on the challenges that auditors face in the current economic and social conditions. \r\n\r\n

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