期刊名称:Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN:1223-365X
电子版ISSN:1843-3723
出版年度:2009
卷号:1
页码:1-7
语种:English
出版社:Universitaria Craiova
摘要:The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter.It emerges from the need of European harmonization and international convergence,limiting the content and the addressability of the statutory audit within a system of opponent collocations.As well,its approach outlines several elements characteristic to the reorganization of the specific national law-making,in order to meet real-time requirements and to improve the quality of this assurance provider.