A Comparative Study Regarding the Evolution and Perspective of the Financial Audit Market in Romania and Hungary
Author:
Assistant Prof. Melinda Timea FÜLÖP, Ph. D.
JEL:
M42
DOI:
Keywords:
structure of the audit market, active auditors, non-active auditors, audit companies
Abstract:
The structure of the audit markets in Romania and Hungary has evolved on a free market, under the pressure of the political events, economical ones, and demand and offer of the audit services. The objective of this study was to conduct a comparative analysis on the evolution and structure of the financial audit markets in Romania and Hungary and also of the immediate development perspectives. In this paper were analyzed the evolution and structure of the financial market in Romania and Hungary from the enactment of financial audit until today.