Is there a Need to Change the Policies for Accession the Financial Audit Profession?

Author:PhD. Laurenţiu DOBROŢEANU, ec. Laurenţiu STANCIU, PhD. Camelia Liliana DOBROŢEANU



Keywords:access, profession, auditor, exam

Even though, the profession is viewed as one of the most appreciated and equally contested, particularly following the Enron scandals, external audit continues to represent a focal point to most professionals. \r\nOur paper, presented over the three consecutive monthly articles, examines the access in profession in a comparative manner considering two major organizations: ACCA and CAFR. The research methodology employs documentation and observation of the main features of both systems considered. Further, our paper develops a critical descriptive analysis of the common features and major differences identified. \r\nThe outcomes of our study reveal that the ACCA model could be a viable benchmark for reforming the current profession access process in Romania.\r\n\r\n