THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT PLANNING  Cover Image

Planowanie audytu pomocy strukturalnej Unii Europejskiej
THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT PLANNING

Author(s): Živile Simonaityte, Vaclovas Lakis
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: STRUCTURAL SUPPORT; AUDIT AUTHORITY; AUDIT PLANNING

Summary/Abstract: The results of an audit, to a large extent, depend on the quality of audit planning. However, the European Union regulations do not provide details on the audit planning of European Union structural assistance and there is a lack of studies on this issue. There is no consensus on the elements of planning: strategy, the structure of an audit plan, and methods are not satisfactory described, not described at all, or identified differently.

  • Issue Year: 2011
  • Issue No: 14
  • Page Range: 114-122
  • Page Count: 9
  • Language: English
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