Reforming the audit quality assurance system in the context of the new requirements of professional standards

Abstract

The scientific investigations carried out on this research topic aim at examining the new requirements of the professional standards in the conditions of developing the methodology for exercising the audit missions. Within the research topic, the normative acts in the field were investigated, the good international practices in the exercise of the auditor profession aiming to highlight the current difficulties determined by the connection to the quality assurance standards in this field. DOI: https://doi.org/10.53486/9789975155663.19; CZU: 657.6:005.6 ; JEL: M42.