Study of Financial Audit Used in Large Companies in Romania in the Context of the Implementation of Auditing Standards Harmonized with International Audit Standards

摘要

The study presents the results from implementing the International Standards of Audit on the level of big enterprises from Romania. The research was conducted in 2010-2011, on a sample of four companies, these having implemented the International Standards of Audit. The study stated that they have successfully implemented the International Standards of Audit, which led to obtaining good results in terms of future economic performances. The research findings can be exploited in order to improve the implementation of future standards within enterprises, facilitating the development of new methods and techniques in applying financial auditing activities.