THE RELEVANCE OF COMMUNICATION THROUGH INDEPENDENT AUDITOR'S REPORT TO THE EUROPEAN BUSINESS ENVIRONMENT. COMPARATIVE STUDY OF ROMANIA AND SPAIN

The research aims at identifying the presence of significant differences in the assessment of the audit report content among the financial auditors and different categories of users of audited financial-accounting information from Romania and Spain. In order to attain the research objective, a study based on the method of quantitative research has been used. The chosen time span for data collection is 2012-2014, the questionnaire of three categories of respondents (financial auditors, Chief Financial Officers of audited companies, users of audited financial-accounting information) from each country were included in the research. The testing of the research hypotheses has been done through the ordinal non-parametric tests of Kruskal Wallis and Mann Whitne, using the computer application R: Language and Environment for Statistical Computing. The final conclusion is that it is necessary to take uniform measures at community level.