Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law?

This study attempts in its first part an analysisof the competences incumbent on the Court of Auditors.The analysis shall start for the general competences of the audit institutionprovided in the normative deeds regulating its activity. In the second part, the study shall analyze the competences o...

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Main Author:	Alina Zorzoana
Format:	Article
Language:	English
Published:	Danubius University 2019-08-01
Series:	Acta Universitatis Danubius: Juridica
Subjects:	performance audit; financial audit; regulation; independence; directive
Online Access:	http://journals.univ-danubius.ro/index.php/juridica/article/view/6079/5028

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spelling	doaj-39844fe99ec94c169ece0fad2a8f1e4d2021-10-02T02:23:46ZengDanubius UniversityActa Universitatis Danubius: Juridica1844-80622065-38912019-08-01152122132Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law?Alina Zorzoana0Bucharest UniversityThis study attempts in its first part an analysisof the competences incumbent on the Court of Auditors.The analysis shall start for the general competences of the audit institutionprovided in the normative deeds regulating its activity. In the second part, the study shall analyze the competences of the Court of Auditors in regard to the regulation authorities. We proposed ourselves this analysis having regard to the EU law that regulates the obligation of members states to warrant the functional and decisional independence of the regulation authorities corroborated with the legal amendments brought to the normative deeds from the domestic law on the organization and operation of such authorities, by limiting the competences of the Court of Auditors only on performing the financial audit.http://journals.univ-danubius.ro/index.php/juridica/article/view/6079/5028performance audit; financial audit; regulation; independence; directive
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Alina Zorzoana
spellingShingle	Alina Zorzoana Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law? Acta Universitatis Danubius: Juridica performance audit; financial audit; regulation; independence; directive
author_facet	Alina Zorzoana
author_sort	Alina Zorzoana
title	Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law?
title_short	Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law?
title_full	Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law?
title_fullStr	Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law?
title_full_unstemmed	Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law?
title_sort	modification of the competencesincumbent on the court of auditors in regard to the regulation authorities – limitation of the supreme audit institution’s authority or the observance of the eu law?
publisher	Danubius University
series	Acta Universitatis Danubius: Juridica
issn	1844-8062 2065-3891
publishDate	2019-08-01
description	This study attempts in its first part an analysisof the competences incumbent on the Court of Auditors.The analysis shall start for the general competences of the audit institutionprovided in the normative deeds regulating its activity. In the second part, the study shall analyze the competences of the Court of Auditors in regard to the regulation authorities. We proposed ourselves this analysis having regard to the EU law that regulates the obligation of members states to warrant the functional and decisional independence of the regulation authorities corroborated with the legal amendments brought to the normative deeds from the domestic law on the organization and operation of such authorities, by limiting the competences of the Court of Auditors only on performing the financial audit.
topic	performance audit; financial audit; regulation; independence; directive
url	http://journals.univ-danubius.ro/index.php/juridica/article/view/6079/5028
work_keys_str_mv	AT alinazorzoana modificationofthecompetencesincumbentonthecourtofauditorsinregardtotheregulationauthoritieslimitationofthesupremeauditinstitutionsauthorityortheobservanceoftheeulaw
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Modification of the Competencesincumbent on the Court of Auditors in regard to the Regulation Authorities – Limitation of the Supreme Audit Institution’s Authority or the Observance of the EU Law?

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