Planowanie audytu pomocy strukturalnej Unii Europejskiej
THE EUROPEAN UNION STRUCTURAL ASSISTANCE 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.

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