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777 15 |
Ultima descărcare din IBN: 2024-01-20 18:42 |
Căutarea după subiecte similare conform CZU |
657.6:339.1 (3) |
Contabilitate (945) |
Probleme generale ale comerțului. Piața (822) |
SM ISO690:2012 OULASVIRTA, Lasse. Audit conducted by a supreme audit institution – quality audit with tax money. In: Studii Economice, 2015, nr. 1, pp. 105-112. ISSN 1857-226X. |
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Studii Economice | ||||||
Numărul 1 / 2015 / ISSN 1857-226X | ||||||
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CZU: 657.6:339.1 | ||||||
Pag. 105-112 | ||||||
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Rezumat | ||||||
This article described NAOF’s auditing and evaluated its auditing with some core criteria connected to audit reliability and quality. The NAOF is a traditional audit institution, the importance of which has grown as the auditing has widened to cover in addition to compliance with financial auditing, also performance and financial policy auditing. The outcome of the NAOF evaluation with the fixed criteria was that the following: A position and access to auditees’ data confirmed in the constitution and special legislation, audit manual and institution’s internal control of follow-up of audit standards. These features create good preconditions for an independent, objective and qualitative audit. |
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Cuvinte-cheie auditing, reliability, Quality, performance, legislation, audit manual |
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