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Issues of Auditing Non-Reimbursable Financing Funding Projects

Author

Listed:
  • Andrei FLOREA

    (Dunarea de Jos University of Galati, Romania)

  • Riana Iren RADU

    (Dunarea de Jos University of Galati, Romania)

  • Iuliana Oana MIHAI

    (Dunarea de Jos University of Galati, Romania)

Abstract

The paper aims to deal both empirically and critically with the topical issues regarding the absorption of European funds and the role of the audit in this process. The paper contain an empirical study regarding general aspects of auditing with emphasis on commitment of agreed procedures. We will consider the main normative framework (ISRS 4400 and ISA 500) to expose a coherent and relevant synthesis of the agreed procedures engagement. The research will focus on presenting a critical study of dynamics of audit activity in Romania in the last 10 years based on data collected from the CAFR annual reports and website. Through this study, the authors propose, based on statistical functions, an evaluation of quality level in audit and the development of a comparative risk analysis based on the qualitative-value indicators.

Suggested Citation

  • Andrei FLOREA & Riana Iren RADU & Iuliana Oana MIHAI, 2017. "Issues of Auditing Non-Reimbursable Financing Funding Projects," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 158-163.
    • Handle: RePEc:ddj:fseeai:y:2017:i:3:p:158-163
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