Aim and objectives

The main objective of the journal is to support the efforts made by the Chamber of Financial Auditors of Romania in view of improving the professional quality of its members at the level of international standards and European regulations in the field, for promoting the prestige of this profession, both at internal and international level. Also, the journal represents a supporting tool for stimulating and underlining scientific and academic research in the financial audit field. For this purpose, Audit Financiar Journal is open to the dialogue of ideas and opinions at national and international level, in order to facilitate the circulation of the scientific research results and the exchange of information among universities, in the academic environment as well as in the professional practice environment. The articles published can present topics in the following areas, without being limited to them:

• External and internal financial audit. Professional and ethical standards. Quality assurance, independence and transparency of the profession. IT Audit. Relevant national, European and international regulations. Computer assisted auditing;
• Domestic and international developments, practice and expertise in financial audit profession organization and management;
• Accounting and management information systems. Financial Reporting. Relevant national, European and international regulations;
• Corporate Governance;
• Finance. Financial analysis. Tax – Accounting – Audit relationships;
• Accounting education;
• The impact of accounting on organizations, capital markets, individuals;
• Management accounting and management control;
• Public sector entities accounting;
• Risk management;
• Social and environmental reporting. Integrated reporting;
• History of accounting. Factors which trigger changes in accounting;
• The activity of the professional body – Chamber of Financial Auditors of Romania – in supporting its members and the financial audit trainees.