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Auditor'S Intervention Regarding Structural Funds

Author

Listed:
  • Daniel Botez

    (Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România))

Abstract

Intervention audit professional to verify the extent to which a project grant spending structural funds are eligible, is a compulsory activity and area required for expression of the structural funds. Even if the professional mission relates to a specific standard (ISRS 4400) and is based on technical requirements set by the management of funds, there are some unclear issues both on work-related issues and on those procedures. This situation calls for closer cooperation between the professional body and the managing authorities of Structural Funds.

Suggested Citation

  • Daniel Botez, 2012. "Auditor'S Intervention Regarding Structural Funds," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 24-38, December.
    • Handle: RePEc:pmu:oecono:v:1/2012:y:2012:p:24-38
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/oeconomica/2012/oeconomica1201_02.pdf
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    More about this item

    Keywords

    structural funds; ISRS 4400; financial auditor;
    All these keywords.

    JEL classification:

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

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