AUDITOR ROTATION - A CRITICAL AND COMPARATIVE ANALYSIS

The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission Audit Policy: Lessons from the Crisis. According to this document, the European Commission speaks both in favor of the mandatory rotation of the audit firm, and in...

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Bibliographic Details
Main Authors: Mocanu Mihaela, Stefanescu Aurelia, Turlea Eugeniu
Format: Article
Language:deu
Published: University of Oradea 2011-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2011/n2/080.pdf