The audit practice is increasingly heading towards a generalisation of this field that does not seem to have a direct connection with the accounting system of economic entities. We live in a very active period for the business world, in which the performances of the economic entity are increasingly analysed, which makes the financial statements as real and transparent as possible. But this transparency and reliability of financial and accounting information is given and validated by a professional accountant, who is also called auditor.


Financial audit; ethics instruments; financial reporting


Bostan, I. and Grosu, V. (2010), “The role of internal audit in optimization of corporate governance at the groups of companies”, Theoretical and Applied Economics, Vol. 17 No. 2, pp. 89-110.

Statutul CAFR, aprobat prin Ordinul nr.1009/14.09.1999, publicat i Monitorul Oficial al României nr. 463/24.09.1999

Hlaciuc, E., Grosu, V., Socoliuc, M., & Maciuca, G. (2014). Comparative study regarding the main differences between US GAAP and IFRS. The USV Annals of Economics and Public Administration, 14(2 (20)), 140-145

Cosmulese, C. G. L., Grosu, V., & Hlaciuc, E. (2017). Intangible assets with a high degree of difficulty in estimating their value. Ecoforum Journal, 6(3).

Cosmulese, C. G., Socoliuc, M., Ciubotariu, M. S., Mihaila, S., & Grosu, V. (2019). An empirical analysis of stakeholders’ expectations and integrated reporting quality. Economic Research-Ekonomska Istraživanja, 32(1), 3963-3986.

Grosu, V. (2009). The Financial Economical Information-Source of Communicational Development and International Level. Available at SSRN 1324152

Mates D., Grosu V. et al., 2008, Risk insurance evalution accorting to IFRS4. The solvency of the insurance company, methods of calculation of the solvency rate available in the accountancy, Revista – Contabilitate ºi Informaticã de Gestiune, Nr. 23, Bucuresti.

Tulvinschi M., -Auditul Financiar, Abordări teoretice și practice, Editura Sedcom Libris, Iași,2008

Oprean I., Control și audit financiar-contabil, Ed.Intelcredo, Deva, 2002

Ţurcanu V., D. Mateş, I. Bostan, V. Grosu, M. Socoliuc, The evolution of the international standards of accountancy IAS/IFRS, area of application and the mechanism of adoption, The USV Annals of Economics and Public Administration, Vol 8 (2008)

Bostan I., Grosu V., Hlaciuc E., D. Mates , A. Burciu , M. Socoliuc , O. Bunget, A. Domil, M. Moraru, C. Peres, B. Petrisor, A. Dumitrescu, A. Artene and B. Andronic, The environmental audit (EA) and the environmental balance sheet (EBS) in Romania, Journal of Food, Agriculture & Environment Vol.11 (3&4): 2587-2592. 2013

Ciubotariu M., Zlati M., Nuca D., New approaches to testing economic vulnerabilities by the econometrical modeling of the reported financial elements, Jurnal of The USV Annals of Economics and Public Administration, Vol. 19

Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.