DEPRECIATION IMPACT ON PROFESSIONAL PUBLIC AUDITORS-EUROPEAN REQUIREMENT TO IMPROVE PERFORMANCE INTERNAL AUDIT Cover Image

DEPRECIATION IMPACT ON PROFESSIONAL PUBLIC AUDITORS-EUROPEAN REQUIREMENT TO IMPROVE PERFORMANCE INTERNAL AUDIT
DEPRECIATION IMPACT ON PROFESSIONAL PUBLIC AUDITORS-EUROPEAN REQUIREMENT TO IMPROVE PERFORMANCE INTERNAL AUDIT

Author(s): Partenie Dumbravă, Marian Sfetcu
Subject(s): Economy
Published by: Facultatea de Studii Europene -Universitatea Babeş-Bolyai
Keywords: PUBLIC INTERNAL AUDIT; PROFESSIONAL IMPAIRMENT; MATHEMATICAL MODELLING; COSTS; AUDITS PERFORMANCE

Summary/Abstract: The economic 0 downturn and the recession have adversely affected the budgetary entities. This led to the emergence of new risks, which contributed to the public audit accommodation to these challenges, by enhancing the methods and techniques of risk analysis and advancing the performance of the public internal audit. The performance impairment analysis of the public internal audit, using the mathematical modelling methods, serves to attest usability of these research mathematical methods in the public internal audit practice and it contributes to ensuring its performance.

  • Issue Year: 2013
  • Issue No: 09
  • Page Range: 31-47
  • Page Count: 16
  • Language: English
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