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Pentru realizarea studiului s-a facut o scurta cercetare privind unele aspecte de reglementare in UK, printr-un chestionar adresat institutiilor de audit din aceasta regiune. Procesul de cercetare a fost efectuat in perioada ianuarie-februarie 2006.
Conceptul de reglementare in audit s-a axat in principal pe:
- legislatie si cerintele institutionale, in contextul standardelor nationale de audit;
- potentialele efecte asupra practicii a acestora;
- contextul social, economic, politic si istoric;
- recomandarile pentru cresterea eficientei implementarii anumitor reglementari in tarile cu economie in tranzitie;
- relevanta independentei auditorilor...
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