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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 10, Number 1, Year 2022

Author(s): Sergiu Soimu, Svetlana Mihaila, Galina Badicu
DOI: 10.4316/EJAFB.2022.10117
Abstract: The global crisis, in which the financial scandals have intensified, has drawn attention towards the professional competence in the audit activty that directly influences its quality and without which the audit process is meaningless. The paper aims to identify the requirements for the development and maintenance of professional competence in auditing, which promotes an increase in the quality of auditing and also the growth of the confidence in the financial statements from the perspective of their users. In the presentation of the material, preference was given to the application of the elements of comparison, analysis and deduction. As an indirect research technique, the analysis of the international framework provisions regarding the field of audit was used and in order to identify the performance of the scientific research at international level, according to various selection criteria, the Web of Science search engine was used. The research results can be used both in the practice of the entities and for teaching purposes.
Keywords: Professional Competence In Audit; Quality In Audit; International Education Standards; Continuous Professional Development; Quality Management System
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