The objective of the study is making a comparative analysison the evolution and structure of the auditing market in Spain and Romania.The hypothesis this work starts from refers to the fact that the financialauditing evolves and enhances in a country with its economicaldevelopment, as an answer to the challenges of the society it serves.In our opinion the work approaches an interesting theme and also necessaryin the comparative studies area. In the Romanian specialty literature wehave not found any empirical work in this field – comparing and analyzingthe structure of the auditing markets during their evolvement or otherconcrete elements concerning the financial auditing activity in Romania andother European countries.The comparison exists along the whole research. We also employed a mixresearch method, the qualitative and quantitative one. The numerical datawere gathered from CAFR Romania and ICAC Spain electronic data basis.They were presented during their evolution as combined and comparedwithin tables, fact that helped me to draw interesting conclusions, inaccordance with objectives of the research.

financial audit market, active auditors, inactive auditors, audited companies, evolution of the financial audit, structure of the audit financial market

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****Directive 2006/43/CE European Parliament on 17 May 2006 referring to the legal audit of the financial situation and annual consolidated account, which amends Directive IV and VII and waives Directive 84/256/CEE published in the European Union Official Journal no. 157/9 June 2006
****Emergency Ordinance no. 90/24 June 2008 concerning the statutory audit of the annual financial situations and the annual consolidated financial situations, published in the Official Gazette of Romania no. 481/30 June 2008
****Financial Audit Law revised, approved through Royal Decision no. 1/2011 published in the Official Gazette no. 157/2 July 2011
****G.E.O 75/1999 concerning the financial audit activity, newly published according to article III of Government Ordinance no. 67/2002 published in Romania’s Official Gazette, Part I, no. 649/31 August 2002, offering the
texts a new numbering. The Government emergency ordinance no. 75/1999 published in the Official Gazette of Romania, Part I, no. 256/4 June 1999 approved with modifications and supplementations through Law no.
133/2002 published in the Official Gazette of Romania, Part I, no. 230/5 April 2002 and was also modified and supplemented through Government
Ordinance 67/2002, approved with modifications and supplements through
Law no. 12/2003 published in the Official Gazette of Romania, Part I, no. 38 from 23 January 2003.
****Law no. 19 on 12 July 1988 referring to the Financial Audit in Spain
published in the Official Gazette no. 169/15 July 1988
****Law no. 12/2010 related to the modification and supplementation of Law no. 19 on 12 July 1988 concerning the Financial Audit in Spain, published in the Official Gazette no. 159/1 July 2010
****Law no. 26 from 2010 for the modification and supplementation of G.E.O 75/1999 related to the financial audit activity in Romania, Part I, no. 145 on 5 March 2010