THE MORALITY OF LAW IN AUDITING

By using a hand-collected data on the framework of the increased number of financial crimes in auditing and by questioning an amount of 80 professionals from the Chamber of Financial Auditors from Romania (CAFR), I provide evidence about the limited effects of the legislation and that the laws should have the basis in morality, in the consciousness of the human beings. Keywords: justice, law, auditing, morality, financial crimes. 1. Lamoreux shows the direct effects of PCAOB inspectors of the US companies on audit quality as measured by less earning management and more reported material weaknesses with higher predilection to issue going concern overview. Research analysis and findings With the help of CAFR, this questionnaire was completed by 80 auditors, starting from September 2023 and managing to collect the answers at the end of the previous year. [...]even if the total number of auditors questioned is not surprisingly high, we consider that the answers received, which we will nuance at the level of the next subchapter, are feasible and confirm the qualitative research developed at the level of the first chapter related to this research paper.