System Attesting Internal Auditors In Romania

Usefulness of Industry Risk Factors to Internal Auditors

Auditors ’ Reliance

The purpose of the current study is to examine the degree of reliance external auditors are willing to place on the work of the internal audit function (IAF) when the IAF's objectivity might be compromised. Experienced external auditors (N = 142) participated in a 2 (reporting relationship: audit committee of the board of directors [ACBOD] or chief finance officer [CFO]) by 2 (IAF involvement i...

an examination of factors associated with reliance of external auditors on internal auditors work

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

Are large auditors more accurate than small auditors ?

.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...

The Spatial Planning System in Romania

In this article, we try to give an overview about the major changes and shifts that have determined the functioning of the spatial planning system in Romania. In this respect, we use the major legislative acts and the official planning documents from different scales (national, regional, and local) and the personal experiences in the development of different spatial planning documents as major ...