References
- Decision of the Council of the Chamber of Financial Auditors from Romania no. 88/19.04.2007 regarding Internal Audit Rules, available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/83047
- H.G. no. 84/2018, for the approval of the Regulation on the Organization and Operation of the Chamber of Financial Auditors from Romania, available at https://lege5.ro/
- Law no. 162/2017 regarding the Statutory Audit of the Annual Financial Statements and the Consolidated Annual Financial Statements, available at https://static.anaf.ro/static/10/Anaf/legislatie/L_162_2017.pdf
- Munteanu, V., Ibănișteanu (Ioanasz), D. M., Gheorghe, C.F., Stancu, M.V., Ardeleanu (Trifu) N., Iuga, (Dindăreanu) V. (2020) Auditul financiar-contabil. Demers metodologic și cazuri practice, Universitară, Bucharest
- Oprean, I., Lenghel, R.D., Oprean, D.B. (2015) Auditarea situațiilor financiare, Risoprint, Cluj-Napoca
- O.U.G no. 75/1999 regarding the Financial Audit Activity, available at https://lege5.ro/gratuit/gi2dambt/ordonanta-de-urgenta-nr-75-1999-privindactivitatea-de-audit-financiar
- Sandu, G. (2003) Bazele auditului financiar, Dareco, Bucharest
- Voinea, C.M., Ionescu, C.A., State, V. (2023) Abordări teoretice privind auditul financiar în România”, Edition II, revised and amended, Bibliotheca, Târgoviște.