Academic Journal
Issues of Auditing Non-Reimbursable Financing Funding Projects
| العنوان: | Issues of Auditing Non-Reimbursable Financing Funding Projects |
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| المؤلفون: | Andrei FLOREA, Riana Iren RADU, Iuliana Oana MIHAI |
| المصدر: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, Vol 23, Iss 3, Pp 158-163 (2017) |
| بيانات النشر: | Dunarea de Jos University of Galati, 2017. |
| سنة النشر: | 2017 |
| المجموعة: | LCC:Electronic computers. Computer science LCC:Economic theory. Demography LCC:Economics as a science |
| مصطلحات موضوعية: | Electronic computers. Computer science, QA75.5-76.95, Economic theory. Demography, HB1-3840, Economics as a science, HB71-74 |
| الوصف: | 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. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 1584-0409 |
| Relation: | http://www.eia.feaa.ugal.ro/images/eia/2017_3/Florea_Radu_Mihai.pdf; https://doaj.org/toc/1584-0409 |
| URL الوصول: | https://doaj.org/article/11d61227c62b480ebd2ba4ef1cd1a0d8 |
| رقم الانضمام: | edsdoj.11d61227c62b480ebd2ba4ef1cd1a0d8 |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 15840409 |
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