文章基本信息

标题：ASPECTE PRIVIND AUDITUL PERFORMANŢEI ÎN REPUBLICA MOLDOVA
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作者：Iulia CAPRIAN ; Anastasia BÎTLAN
期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2015
期号：2(82)
页码：102-108
出版社：Moldova State University
摘要：Auditul performan.ei se concentreaz. pe determinarea faptului dac. activit.. ile, proiectele / programele / procesele se desf..oar. conform principiilor economicit..ii, eficien.ei .i eficacit..ii .i dac. mai este loc pentru .mbun.t.. iri. Acesta se realizeaz. prin compararea performan.ei .n func. ie de setul de criterii prestabilite, precum .i prin analiza cauzelor ce determin. apari.ia problemelor sau devierilor de la aceste criterii, scopul principal fiind de a r.spunde unor .ntreb.ri-cheie ale auditului .i de a furniza recomand.ri cu privire la .mbun.t..irile care se pot face
其他摘要：Performance auditing focuses on determining whether the activities, projects / programs / processes are conducted according to the principles of economy, efficiency and effectiveness and whether there is room for improvement; it is conducted by comparing performance on the basis of set criteria, as well as by analysis of the causes of the emergence of problems or deviations from these criteria, the main purpose being to answer certain key questions relevant for the audit and provide recommendations on improvements that can be made
关键词：auditul performan. ei; licita. ie public. ; planificarea misiunii de audit; publicarea raportului; .3 E"; ; auditul economicit..ii; auditul eficien. ei; auditul eficacit..ii; raport de audit.
其他关键词：performance auditing; public auction; planning of audit missions; publication of the report; .3 e"; ; efficiency audit; efficiency audit; effectiveness audit; audit report