INTERVENŢIA AUDITORULUI PRIVIND FONDURILE STRUCTURALE NERAMBURSDABILE
AUDITOR`S INTERVENTION REGARDING STRUCTURAL FUNDS
Author(s): Daniel BotezSubject(s): Business Economy / Management, Accounting - Business Administration, Penal Policy
Published by: Editura University Press Targu Mures
Keywords: structural funds; ISRS 4400; financial auditor;
Summary/Abstract: Intervention audit professional to verify the extent to which a project grant spending structural funds are eligible, is a compulsory activity and area required for expression of the structural funds. Even if the professional mission relates to a specific standard (ISRS 4400) and is based on technical requirements set by the management of funds, there are some unclear issues both on work-related issues and on those procedures. This situation calls for closer cooperation between the professional body and the managing authorities of Structural Funds.
Journal: Acta Marisiensis. Seria Oeconomica
- Issue Year: 6/2012
- Issue No: 6
- Page Range: 24-38
- Page Count: 15
- Language: English, Romanian