Abstract National Code of Ethics of the accounting profession in Romania establishes the
rules of conduct and formulates the basic principles that must be followed to achieve …

Although no method yet has been found to guarantee the optimum quality level for the
financial information users, and implicitly the quality of accounting and audit services, the …

Cuvintele cheie utilizate în cadrul lucrării sunt următoarele: auditor, auditor financiar, auditor
statutar, audit automatizat, audit continuu, abilități de comunicare, calitate în audit …

The topic regarding ethics in the accounting profession exerts an increasing fascination,
both for practitioners, and for the regulation authorities and the academic environment …

This paper is concerned with the liabilities that the financial auditors can have, distinguished
based on whether they are internal or external to the audited company, using in the analysis …

The liability of the financial auditor has to be treated distinctively based on his relationship
with the audited entity: internal auditor or external auditor. The logic behind this aspect …

The actual global crisis, fueled by financial scandals and political instability, has allowed the
development of some factors that might be attributed to some deficiencies in the field of …

Analyzed in the context of global economic, business ethics and professional judgment
becomes increasingly complex, with reflection in all economic fields, including also the …