Institutional Metamorphoses regarding the Exercise of External Public Audit in Romania
This work attempts a synthetic approach of the evolution of institutional organization and the exercise of public financial audit in Romania, emphasizing on historical, as well as on modern elements. Recent changes, based, obviously, on legal regulations, aim at implementing the types of audit specific to the audit supreme institutions and founded on the basis of their own external public audit standards, adopted according to the INTOSAI audit standards, the European guidelines for their application and other standards relevant to the public sector, elaborated by IFAC and accepted by the European Union. The finding of the accounts in order is followed by issuing of a conformity certificate for the audited entity.
Volume (Year): XVIII(2011) (2011)
Issue (Month): 12(565) (December)
|Contact details of provider:|| Postal: Bucharest, Calea Griviţei nr. 21, sector 1, 010702|
Phone: +40 21 3 12 22 48
Fax: +40 21 3 12 97 17
Web page: http://www.asociatiaeconomistilor.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:12(565):y:2011:i:12(565):p:33-42. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marin Dinu)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.