A financial audit feature is that two auditors in the same situation aceleşi must reach conclusions and to ensure that omgenităţi audit firms and professional organizations have taken steps to adopt uniform methods and a common approach . International rules governing the audit profession are of American origin and is a reference set of practices likely to improve financial information caliatate international markets and serve as a basis for developing national guidelines in countries where the accounting profession is evolving as and Romania . Internationally task of developing auditing standards in order to promote a profession dezvltarea accounting to provide uniform and high quality has assumed IFAC. The regulatory framework in the context of internationalization accountancy profession . The purpose of these activities is to maintain professional competence of auditors to achieve financial audit activity as required by the standards, rules and regulations in the field.