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The social and economic environment is in a continuous change, placing the specialists in front
of some concrete situations, full with conflicts and uncertainty which ask for decisions and
action. Nowadays, reality is a process of facts being continuously developing therefore a
standard of utilities becomes absolutely necessary.
The present discourse refers to the audit report- as a final result of the external auditor’s work
and to the possibilities of improving this report – so as to contribute to a better financial
stability in the actual context of the economic crises. The strength of the auditor is essential to
re-establish the trust in the market.
The methodology of research is a qualitative one, because the data have been gathered
without quantifications or other works. I have tried a deep look into the matter, realizing a
synthesis of the opinions connected to the efficiency of the auditor’s report, as a means of
communication between auditors and the users of the accounting information. ISA 700 has
been analyzed, worked out and compared to the economic reality and the specialty literature in
the field, referring several times to the Green Book “The policy of the audit : crises lessons “.
Originality / the value of the research. The theme has been approached as a panoramic view
over the problems concerning the audit report. It is an actual theme, which has become a
concern for the auditors and for the users of the accounting information in this transition
époque and economical crises.
This type of research supposes getting new knowledge, contributing to enrich of the theory of
the financial audit and to identifying new problems of this profession in order to find an answer
to them. Improving the quality of accounting information offered by the auditors represents a
gain both for users and society in general, contributing to the development of the profession
and to promoting of the good name of the external audit.
The purpose of this presentation is oriented towards the discovery of the problems concerning
the discovery of the problems concerning the report of the external audit- as an instrument of
communication between the auditor and the users of the accounting information in the actual
economic context, trying to identify possibilities for its improvement
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control - financial Audit 2009, (2009) Editura Irecson, Bucuresti, page 79, 89, 744, 745,
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metodología, 4-a edición
**** OUG 75/1999 concerning the actual financial audit activity from Romania, re-edited in the
Official Monitor of Romania number 67, August 31st 2002
**** Emergently Ordinance 90 from June 24th 2008 concerning the statutory audit of the
annual financial situations, published in the Official Monitor of Romania number 481,
from June 30th 2008
**** The Law 26 from 2010 to complete and modify OUG 75/1999 concerning the activity of
the financial audit in Romania, published in the Official Monitor of Romania, part 1,
number 145, from March 5th 2010
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