The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment
Through the findings and recommendations brought by the performance audit missions it is aimed to reduce costs, increase using the resources efficiency and achieving the objectives set at the level of the activity, program, and the audited process. So it is an audit of a good financial management bu...
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| Format: | Article |
| Language: | English |
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Editura ASE
2016-03-01
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| Series: | Revista de Management Comparat International |
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| Online Access: | https://www.rmci.ase.ro/no17vol1/07.pdf |
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| _version_ | 1849220769472577536 |
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| author | Florina-Maria BOBEŞ (TĂVALĂ) |
| author_facet | Florina-Maria BOBEŞ (TĂVALĂ) |
| author_sort | Florina-Maria BOBEŞ (TĂVALĂ) |
| collection | DOAJ |
| description | Through the findings and recommendations brought by the performance audit missions it is aimed to reduce costs, increase using the resources efficiency and achieving the objectives set at the level of the activity, program, and the audited process. So it is an audit of a good financial management but which is exercised at a rate too low in our country because it represents a research work that requires flexibility, imagination and analytical skills, knowledge and experience. We consider therefore that the audit approach can be justified by the fact that it increases the credibility of the information, providing a certain insurance degree for the people who rely on the audited information. Corroborating the Romanian legislation regarding auditing with the provisions of the international auditing standards and the practical issues which arise from their application, we could identify several types of public audit. |
| format | Article |
| id | doaj-art-3acc0c73c01a4b49b2b191b65d51cde6 |
| institution | Kabale University |
| issn | 1582-3458 2601-0968 |
| language | English |
| publishDate | 2016-03-01 |
| publisher | Editura ASE |
| record_format | Article |
| series | Revista de Management Comparat International |
| spelling | doaj-art-3acc0c73c01a4b49b2b191b65d51cde62024-12-05T09:18:34ZengEditura ASERevista de Management Comparat International1582-34582601-09682016-03-011717075The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment Florina-Maria BOBEŞ (TĂVALĂ)0 “Lucian Blaga” University of Sibiu, Faculty of Economic SciencesThrough the findings and recommendations brought by the performance audit missions it is aimed to reduce costs, increase using the resources efficiency and achieving the objectives set at the level of the activity, program, and the audited process. So it is an audit of a good financial management but which is exercised at a rate too low in our country because it represents a research work that requires flexibility, imagination and analytical skills, knowledge and experience. We consider therefore that the audit approach can be justified by the fact that it increases the credibility of the information, providing a certain insurance degree for the people who rely on the audited information. Corroborating the Romanian legislation regarding auditing with the provisions of the international auditing standards and the practical issues which arise from their application, we could identify several types of public audit. https://www.rmci.ase.ro/no17vol1/07.pdfpublic external auditperformance auditcourt of accounts of romaniaperformance audit |
| spellingShingle | Florina-Maria BOBEŞ (TĂVALĂ) The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment Revista de Management Comparat International public external audit performance audit court of accounts of romania performance audit |
| title | The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment |
| title_full | The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment |
| title_fullStr | The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment |
| title_full_unstemmed | The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment |
| title_short | The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment |
| title_sort | performance audit a basic attribute of the romanian court of accounts and a consolidation solution for sustainability in the current macroeconomic environment |
| topic | public external audit performance audit court of accounts of romania performance audit |
| url | https://www.rmci.ase.ro/no17vol1/07.pdf |
| work_keys_str_mv | AT florinamariabobestavala theperformanceauditabasicattributeoftheromaniancourtofaccountsandaconsolidationsolutionforsustainabilityinthecurrentmacroeconomicenvironment AT florinamariabobestavala performanceauditabasicattributeoftheromaniancourtofaccountsandaconsolidationsolutionforsustainabilityinthecurrentmacroeconomicenvironment |