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Romanian Public External Audit Integration in the European Union Acquis

Author

Listed:
  • Stefan Liviu

    (University of Economics Studies Bucharest)

  • Pãunicã Mihai

    (University of Economics Studies Bucharest)

Abstract

Building strategies for integrating of the Romanian public audit in the European acquis should be based on a good knowledge and understanding of the field of audit, on changing the existing environment and the opportunities presented in a clear analysis. Using european audit standards in public audit provides an opportunity to discover problems, deficiencies and weaknesses that are encountered in carrying out an activity . The main purpose of evaluating an activity is to identify possible mistakes that were made in the conduct of business or to identify the risks that may arise if some irregularities are from the previous period evaluated. Article highlights the benefits of public audit integration into the european acquis, the strategic development of public audit, such as reducing the time of analysis and reporting of repetitive activities , increasing the capacity of communication and exchange of information, increasing the quality of public audit.

Suggested Citation

  • Stefan Liviu & Pãunicã Mihai, 2015. "Romanian Public External Audit Integration in the European Union Acquis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 123-128, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:123-128
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2015/ANALE%20vol%2015_issue_1_pt%20site.pdf
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    More about this item

    Keywords

    european integration; strategies; audit standards;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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