Harmonized statutory audit - legal liability and sanctions
Authors
Ionel Bostan
“Ştefan cel Mare” University of Suceava
Abstract
Recently, the normative native framework as regarding the audit has realized the assimilation of the 2006/43/CE from 17 May 2006 Directive of the European Parliament and of the Council regarding the statutory audit of the annual accounts. Thus, it created a supervisi on public system for the statutory auditors and the audit firms under the European principles, bringing significant modifications and additional fillings OUG no. 75/1999 regarding financial audit activity.
