Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions

The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI). The research aims to identify performance audit impact factors and propose an expanded, comprehensive framework. To implement the...

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Bibliographic Details
Main Author: Asta Šaliene
Format: Article
Language:English
Published: Vilnius University Press 2024-05-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
Online Access:https://www.journals.vu.lt/BATP/article/view/34975
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