文章基本信息

标题：HARMONIZED STATUTORY AUDIT - LEGAL LIABILITY AND SANCTIONS
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作者：Bostan, Ionel
期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2009
卷号：9
期号：1(9)
页码：231-234
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：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.
关键词：Statutory audit; Auditors chamber; probation access; financial situations; ethical code; sanctions.