The Concept and Functions of Performance Audit: Theoretical Study
Performance audit is a type of audit that evaluates and inspects an organizations’ activity based on the so-called 3E approach: economy, efficiency, effectiveness, and plays the most important role in institutions of public sector. During the implementation of the public sector reforms in recent de...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Vilnius University Press
2020-08-01
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Series: | Buhalterinės Apskaitos Teorija ir Praktika |
Subjects: | |
Online Access: | https://www.zurnalai.vu.lt/BATP/article/view/18440 |