Aspecte conceptuale privind bunele practici internaţionale de monitorizare a auditului situaţiilor financiare

Abstract

According to ISA 220 the quality control of the audit of the financial statements is based on the premise of applying the ISQC 1 requirements or the national requirements that are at least as rigorous. Although ISA 220 is applicable to the audit missions of the financial statements, there are currently deficiencies in the implementation of an efficient mechanism for monitoring the quality of audit work. The present study aims, based on observations and queries, to materialize the aspects necessary to be reported in the process of monitoring the quality of audit works, as well as to identify criteria for appreciation of the level of improvement of the audit quality control system. Also, the study aims to specify the aspects that can be communicated within a social network in order to ensure compliance with the good international practices regarding the quality control of audit works. JEL: M42.