According to the latest ascents of the international and national economic realities, the responsibility assigned to the audit of the financial statements is an eloquent one, because it comes to protect, to ensure fairness and to provide security to reflect, in the financial statements, the economic truth. This activity becomes a prerequisite for ensuring accurate financial information, reliable, transparent, and especially comparable, on the basis of which the best possible economic decision can be made. In this context, the scientific approach aims to study the legislative particularities of the audit of financial statements and the determination of the role of professional ethics, as a condition in ensuring the faithful image and the development of the profession of auditor, as well as identifying the main categories of entities considered as subject of the audit activity and international practices applicable in the audit of financial statements. In order to achieve the objectives set in this article, which looks at the changes made in the national accounting law, the approach is a deductive one, because the starting point is theoretical, but we also use an inductive approach, because we rely on the observation and induction method. At the same time, the research from general to private allows the use of both qualitative and quantitative studies. The results of the research will express a clear image by highlighting the context in which the quality of the audit of financial statements, in the current global context, plays a vital role in ensuring the faithful image of the financial position and performance.