ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL

ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL

The paper covers an analysis and critical assessment of the procedure of selecting the audit model for the European Union structural assistance and elaborates on applicable models. It reviews the authorities of the EU Member States tasked with the performance of the auditing function. The article pr...

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Main Authors: Vaclovas Lakis, Živilė Simonaitytė
Format: Article
Language:English
Published: Vilnius University Press 2011-01-01
Series:Ekonomika
Online Access:https://www.journals.vu.lt/ekonomika/article/view/933
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spelling doaj-7f6e53b595f44846bfc63b61f4958cb32020-11-25T01:14:16ZengVilnius University PressEkonomika1392-12582424-61662011-01-0190310.15388/Ekon.2011.0.933ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODELVaclovas LakisŽivilė SimonaitytėThe paper covers an analysis and critical assessment of the procedure of selecting the audit model for the European Union structural assistance and elaborates on applicable models. It reviews the authorities of the EU Member States tasked with the performance of the auditing function. The article provides an assessment of the status of the supreme audit institution which acts as a body auditing structural assistance. The conclusion is drawn that in cases when the provisions of different auditing standards differ, regulations of the European Union should specify the particular requirements applicable to the audit. https://www.journals.vu.lt/ekonomika/article/view/933
collection DOAJ
language English
format Article
sources DOAJ
author Vaclovas Lakis
Živilė Simonaitytė
spellingShingle Vaclovas Lakis
Živilė Simonaitytė
ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL
Ekonomika
author_facet Vaclovas Lakis
Živilė Simonaitytė
author_sort Vaclovas Lakis
title ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL
title_short ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL
title_full ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL
title_fullStr ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL
title_full_unstemmed ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL
title_sort assessment of the european union structural assistance audit model
publisher Vilnius University Press
series Ekonomika
issn 1392-1258
2424-6166
publishDate 2011-01-01
description The paper covers an analysis and critical assessment of the procedure of selecting the audit model for the European Union structural assistance and elaborates on applicable models. It reviews the authorities of the EU Member States tasked with the performance of the auditing function. The article provides an assessment of the status of the supreme audit institution which acts as a body auditing structural assistance. The conclusion is drawn that in cases when the provisions of different auditing standards differ, regulations of the European Union should specify the particular requirements applicable to the audit.
url https://www.journals.vu.lt/ekonomika/article/view/933
work_keys_str_mv AT vaclovaslakis assessmentoftheeuropeanunionstructuralassistanceauditmodel
AT zivilesimonaityte assessmentoftheeuropeanunionstructuralassistanceauditmodel
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