Politici şi practici aferente controlului calităţii în auditul financiar

Abstract

In this study, the authors analyzed the situation of quality control of the audit services from the perspective of financial reporting. Audit quality is not merely a function of technical competence, but professional conduct, too, particularly where the entities’ own financial interests might threaten to impair its objectivity. The insistence that ethical standards are paramount, and certainly no less important than technical ones, permeates the whole firm. An effective oversight system should promote the fair presentation of financial information provided by the public interest entity. To achieve this goal, there should be mechanisms for imposing responsibility and accountability on auditors.