文章基本信息

标题：THE AUDIT OF THE EUROPEAN FUNDS – THE ROMANIA CASE PARTICULARITIES
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作者：Tara Ioan Gheorghe
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2010
卷号：XIX
期号：02
页码：641-641–645
出版社：University of Oradea
摘要：The European funds are committed to improving the economic and financial state of the eastern European countries. Therefore they have to be performing spent. The financial audit has an extremely important duty from this point of view. In Romania case there are some particularities which are, at the same time, the possible ways to improve the financial audit activity as well. The vital thing among them is to improve the independence of the financial audit and to take in account the necessary report between internal and external audit. A proposal is made here.
关键词：financial audit, internal audit, external audit, the Authority of Audit, the European fund, Court of Accounts.