The term “persons” refers to the employee who carries out the statutory audit (auditor). Currently, not all persons carrying out statutory audits in the European Union are subject to a quality control system. They also indicate that quality control of legal reviews is essential to ensure their good quality. Good audit quality increases the credibility of published financial information and better protects shareholders, investors, creditors and other security holders, and confirms that audit opinions in the European Union must provide a minimum level of assurance on the reliability of financial information. It could then be argued that Member States should have taken measures to ensure that all statutory auditors carrying out statutory audits were subject to a system of quality control. monitoring, which is developed as an instrument of the administration itself and consists of an independent evaluation of its activities; this includes the audit of internal control systems, accounting and financial operations and the application of relevant administrative and legal provisions; with the aim of improving control and the level of economy, efficiency and effectiveness in the use of resources; Prevent their abuse and help strengthen discipline in general. Another important aspect that needs to be questioned in audits is that it is perceived as an institution dedicated solely to inspection (and sometimes even from the point of view of the police) and not to advice with the aim of protecting and improving the functioning of the organization. It is necessary to develop a new vision of audits with a systemic approach so that they are classified within the framework of this system, responsible for protecting the proper functioning of the internal control system (subsystem at company level), but also for ensuring the proper functioning of the company for its survival and the achievement of the proposed objectives. 1. Once approved, the national audit reports shall be transmitted to the National Directorate for the Predefinition of Responsibilities (DIPRE) with the following annexes: This is the audit or verification of financial transactions, accounts, information or statements corresponding to a period of time and the assessment of compliance with or compliance with the legal or internal rules applicable in the system of internal accounting control. It is performed by qualified professionals who are not employees of the organization whose statements or statements they review.

This research includes a series of theoretical and basic elements that characterize the exercise of the audit, as well as its link with quality issues, which attempt to arrive at a combination of the two terms, in search of the establishment of indicators and parameters to measure the quality with which the above-mentioned service is provided. Upon receipt of the confirmed notification of liability, the person concerned has 30 days to request the appeal for review. If the order is accepted, the person concerned must submit the warnings to the National Directorate of Verification Resources. The auditor`s office must provide comments within 30 days and uphold or dismiss the appeal. Proof will suffice if the results of one or more tests provide moral certainty that the facts to be proved or the criteria whose accuracy is judged have been reasonably proven. Chartered accountants also receive sufficient evidence through absolute certainty, but above all with moral certainty. They are confirmed if the Data Controller does not exercise its rights of defence and does not provide for exclusions of liability or if the statements and documents provided are not sufficient to justify its action. It is important to remember that it is the maturity of the listener`s judgment (from experience) that will allow him to obtain sufficient moral certainty to determine that the fact has been reasonably proven, so that to the extent that it descends (decreases) through the different levels of experience of the auditors, the moral certainty will be worse. For this reason, supervision of assistants by experienced auditors is necessary to obtain sufficient evidence. In addition, it reviews and evaluates the planning, organization, management and internal administrative control, economy and efficiency with which human, material and financial resources have been deployed, as well as the results of planned operations, in order to determine whether the proposed objectives have been achieved.

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