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...

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Bibliographic Details
Main Authors: Asta Salienė, Daiva Tamulevičienė, Lionius Gaižauskas
Format: Article
Language:English
Published: Vilnius University Press 2020-08-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
Online Access:https://www.zurnalai.vu.lt/BATP/article/view/18440