IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2006i8p54.html
   My bibliography  Save this article

The Harmonization Of Public Financial Audit With Acquis Communitarian

Author

Listed:
  • Ion Tanase
  • Magdalena Claudia Burcea

Abstract

Romania has accepted the acquis communitarian in what the financial control is regarded in the 28th Chapter of the Adheration Accord - „Financial Control" - that has to be actually implemented until the adhering date. After this date, Romania has to assure a strict financial management, transparency and control of European Union fund, as well as protecting the financial interests of European Union; these being the guiding principles. Considering all these, the research made observes the legislative modification in what the public audit and financial control is concerned; the implications of adopting the new request of acquis communitarian on functioning the Romanian Court of Account, creating and functioning the structures that manage communitarian funds and draws up a few conclusions regarding the necessity of consolidate administrative capability of public intern financial control.

Suggested Citation

  • Ion Tanase & Magdalena Claudia Burcea, 2006. "The Harmonization Of Public Financial Audit With Acquis Communitarian," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-54.
    • Handle: RePEc:alu:journl:v:2:y:2006:i:8:p:54
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/820062/54.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    acquis; financial control; audit;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2006:i:8:p:54. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.