Adaptarea programelor de studii contabile la standardele internaționale de educație în audit

Abstract

In the context of the globalization of the accounting profession, the alignment of university study programs with international education standards is an essential condition for the training of competitive specialists in the field of auditing. The International Standards of Education (IES) developed by the International Federation of Accountants (IFAC) set clear requirements on the skills, knowledge and ethical values necessary to practice the profession of auditor globally. Adapting university curricula to these standards contributes to increasing the quality of the educational process and strengthening public trust in the accounting profession. Higher education institutions face the challenge of correlating national training requirements with the international principles and recommendations promoted by IFAC. In this context, the analysis of the degree of compliance of accounting study programs with IES standards becomes a necessary step for the modernization of the educational system and its integration into the international academic and professional space. The research contributes to deepening the perception of the contemporary requirements for access to the auditing profession, by analyzing the decisive role of accounting higher education in ensuring professional training in accordance with international education standards. CZU: [006.3:378.147]:657.6; JEL: M42