A professional controversy: The fiscal audit

Author:Associate Prof. PhD. Camelia Liliana DOBROŢEANU

JEL:

DOI:

Keywords:audit profession, fiscal audit, financial audit

Abstract:
The beginnings of the auditor profession in Romania do not lank controversies. However, we have to admit as a natural phenomenon, the fact that any profession and in any country always has a difficult start, characterized by errors and lack of concordances, namely by the application of an iterative correction process. the current article approaches such a controversy in the audit profession, especially in the academic environment. We intend to discuss about the fiscal audit. Why? For pure curiosity. Than, if we receive a positive answer to this question, we would like to know what supposes a fiscal audit and for what use?\r\n

---