文章基本信息

标题：Romanian Public External Audit Integration in the European Union Acquis
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作者：Stefan Liviu ; Păunică Mihai
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：Building strategies for integrating of the Romanian public audit in the European acquis should be based on a good knowledge and understanding of the field of audit, on changing the existing environment and the opportunities presented in a clear analysis. Using european audit standards in public audit provides an opportunity to discover problems, deficiencies and weaknesses that are encountered in carrying out an activity . The main purpose of evaluating an activity is to identify possible mistakes that were made in the conduct of business or to identify the risks that may arise if some irregularities are from the previous period evaluated. Article highlights the benefits of public audit integration into the european acquis, the strategic development of public audit, such as reducing the time of analysis and reporting of repetitive activities , increasing the capacity of communication and exchange of information, increasing the quality of public audit.
关键词：european integration;strategies;audit standards