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The Financial-Accounting Audit in Pre-University Educational Institutions in Romania

Author

Listed:
  • AniÈ™oara – Elena Pavelescu (Belbe)

    ("Valahia" University of TargoviÅŸte, Doctoral School of Economic Sciences and Humanities, Accounting, Romania)

Abstract

The purpose of the research is to identify the specific elements of the audit carried out in educational institutions in Romania. The objectives of the research are to offer some practical suggestions for carrying out an audit process in the school and to identify the steps followed in a financial-accounting audit mission. The audit carried out in pre-university education institutions in Romania aims to improve management, by providing assurance services, which represent objective examinations of evidence, establishing whether they operate economically, effectively and efficiently, to identify deficiencies and formulate recommendations for their correction.

Suggested Citation

  • AniÈ™oara – Elena Pavelescu (Belbe), 2022. "The Financial-Accounting Audit in Pre-University Educational Institutions in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 986-994, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:986-994
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/24.pdf
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    References listed on IDEAS

    as
    1. Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu, 2014. "An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 774-799, December.
    2. Corina Grosu & Alina Almasan & Cristina Circa, 2014. "The current status of management accounting in Romania: the accountants' perception," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 537-558, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    audit; pre-university education institutions; control;
    All these keywords.

    JEL classification:

    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • I25 - Health, Education, and Welfare - - Education - - - Education and Economic Development
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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