Reconfigurarea rolului auditului statutar în consolidarea stabilității economice

Abstract

The article examines the reconfiguration of the role of statutory audit in the context of the economic and technological transformations that characterize the contemporary global environment. The intensification of digitization processes, the increase in the complexity of economic transactions and the increase in informational risks determine the need to reconsider the traditional functions of statutory audit. In this framework, the audit is no longer just a mechanism for verifying the conformity and credibility of financial statements, but becomes a strategic tool to strengthen economic security and stability at micro and macroeconomic level. The purpose of the research is to highlight the directions for modernizing the statutory audit and how it contributes to increasing transparency, accountability and trust in financial information. The research methodology is based on the critical analysis of the literature, on the examination of the international regulatory framework in the field of auditing and on comparative approaches on the evolution of audit practices in the context of the digitalization of the economy. The results of the study highlight that statutory audit expands its traditional role by integrating digital tools, assessing emerging risks and strengthening corporate governance mechanisms. In this regard, auditors become key actors in preventing economic vulnerabilities and ensuring a climate of trust for investors, institutions and other stakeholders. The findings of the research highlight the need for continuous adaptation of auditing practices and standards to meet the challenges of the dynamic global economic environment. CZU: 657.6:005.334(478); JEL: M42