Issues of Auditing Non-Reimbursable Financing Funding Projects

Issues of Auditing Non-Reimbursable Financing Funding Projects

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 co...

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Main Authors: Andrei FLOREA, Riana Iren RADU, Iuliana Oana MIHAI
Format: Article
Language:English
Published: Dunarea de Jos University of Galati 2017-12-01
Series:Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
Online Access:http://www.eia.feaa.ugal.ro/images/eia/2017_3/Florea_Radu_Mihai.pdf
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spelling doaj-11d61227c62b480ebd2ba4ef1cd1a0d82020-11-24T22:38:18ZengDunarea de Jos University of GalatiAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics1584-04091584-04092017-12-01233158163Issues of Auditing Non-Reimbursable Financing Funding ProjectsAndrei FLOREA0Riana Iren RADU1Iuliana Oana MIHAI2Dunarea de Jos University of Galati, RomaniaDunarea de Jos University of Galati, RomaniaDunarea de Jos University of Galati, RomaniaThe 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.http://www.eia.feaa.ugal.ro/images/eia/2017_3/Florea_Radu_Mihai.pdf
collection DOAJ
language English
format Article
sources DOAJ
author Andrei FLOREA
Riana Iren RADU
Iuliana Oana MIHAI
spellingShingle Andrei FLOREA
Riana Iren RADU
Iuliana Oana MIHAI
Issues of Auditing Non-Reimbursable Financing Funding Projects
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
author_facet Andrei FLOREA
Riana Iren RADU
Iuliana Oana MIHAI
author_sort Andrei FLOREA
title Issues of Auditing Non-Reimbursable Financing Funding Projects
title_short Issues of Auditing Non-Reimbursable Financing Funding Projects
title_full Issues of Auditing Non-Reimbursable Financing Funding Projects
title_fullStr Issues of Auditing Non-Reimbursable Financing Funding Projects
title_full_unstemmed Issues of Auditing Non-Reimbursable Financing Funding Projects
title_sort issues of auditing non-reimbursable financing funding projects
publisher Dunarea de Jos University of Galati
series Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
issn 1584-0409
1584-0409
publishDate 2017-12-01
description 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.
url http://www.eia.feaa.ugal.ro/images/eia/2017_3/Florea_Radu_Mihai.pdf
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AT rianairenradu issuesofauditingnonreimbursablefinancingfundingprojects
AT iulianaoanamihai issuesofauditingnonreimbursablefinancingfundingprojects
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