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European Union, as you already know, is a framework for diversity. Furthermore, an exploratory point of view to trace the all 28 members of European Union in order to research all the accounting systems in place will be outdated due to harmonization attempts started in 2005. In these circumstances, it looks like more interesting to study, is the future of what will become the accounting science. Today, there is nothing than theories to predict the future of this field of science. After an exploratory digital search of all published literature regarding accounting as primary keyword, several conclusions, in our professional opinion, will be close enough, in the future decades. [ABSTRACT FROM AUTHOR]

The paper aims to deal both empirically and critically with the topical issues regarding the absorption of European funds and the role of the audit in this process. The paper contain an empirical study regarding general aspects of auditing with emphasis on commitment of agreed procedures. We will consider the main normative framework (ISRS 4400 and ISA 500) to expose a coherent and relevant synthesis of the agreed procedures engagement. The research will focus on presenting a critical study of dynamics of audit activity in Romania in the last 10 years based on data collected from the CAFR annual reports and website. Through this study, the authors propose, based on statistical functions, an evaluation of quality level in audit and the development of a comparative risk analysis based on the qualitative-value indicators. [ABSTRACT FROM AUTHOR]