期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2012
卷号：11
期号：2
页码：194-200
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：The authors try to argue that quality of audit mission depends on competence of auditors. The differences in perception the results of statutory audit in Romania and the perception of the results of audits in the world show how many must be develop in Romania in educational system, in client firms, and in financial audit framework. In this context, the authors appreciate that developing and implementing International Education Standards for Professional Accountants can contribute to desirable outcomes, including: reduction in international differences in the requirements to qualify as a professional accountant, facilitation of the global mobility of professional accountants and provision of international benchmarks against which International Federation of Accountants member bodies can measure themselves. At the same time, even if the International Education Standards for Professional Accountants cannot legally override local laws and regulations, they will provide an authoritative reference for informing and influencing local regulators regarding generally accepted “good practice”. It is desirable like Romanian organizations of professional accountants to work towards implementation of all International Education Standards and to incorporate in their education programs the essential elements of the content and process of education on which International Education Standards are based.
