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QUALITY THROUGH EDUCATION IN AUDITING

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Author(s): Ionela-Corina CHERSAN | Maria BERHECI (căs. GROSU)

Journal: Annals of the Stefan cel Mare University of Suceava : Fascicle of the Faculty of Economics and Public Administration
ISSN 2066-575X

Volume: 11;
Issue: 2(14);
Start page: 194;
Date: 2011;
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Keywords: auditing | competence | accounting profession | education standards | audit quality.

ABSTRACT
The authors try to argue that quality of audit mission depends on competence of auditors. The differences inperception the results of statutory audit in Romania and the perception of the results of audits in the world show howmany must be develop in Romania in educational system, in client firms, and in financial audit framework. In thiscontext, the authors appreciate that developing and implementing International Education Standards for ProfessionalAccountants can contribute to desirable outcomes, including: reduction in international differences in the requirementsto qualify as a professional accountant, facilitation of the global mobility of professional accountants and provision ofinternational benchmarks against which International Federation of Accountants member bodies can measurethemselves. At the same time, even if the International Education Standards for Professional Accountants cannot legallyoverride local laws and regulations, they will provide an authoritative reference for informing and influencing localregulators regarding generally accepted “good practice”. It is desirable like Romanian organizations of professionalaccountants to work towards implementation of all International Education Standards and to incorporate in theireducation programs the essential elements of the content and process of education on which International EducationStandards are based.
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