O abordare critica privind auditul actiunilor finantate de comunitatea europeana
CRITICAL APPROACH CONCERNING THE AUDIT OF THE ACTIONS FINANCED BY THE EUROPEAN COMMUNITY

Summary/Abstract: The enounced theme is approached from the angle of the unprecedented extension of the audit works for projects co financed by the European Community, with over 32 billion euros until 2013. We considered that it is justified to debate the following essential problems; the theme delimitation to the financial audit; the emphasis of some possible audit risk and the critical examination of the work procedures and of the report, specific to the audit projects financed inclusively from structural funds. According to the International Standards in the field, the auditing of the financial reports due to the projects (actions) financed inclusively by the European Community, it is included in the category named “Connex Services”, while the similar missions of examination of the annual financial situations represent financial auditing pure and simple. At the same time with the emphasis of the work procedures specific to the analysed commitments, determined by the particularities of the actions at which it refers, there are also presented some risks, considered to be significant, that they can generate, which, on their turn, need to be administrated by the auditor, which is realised starting with the stage of planning the mission. At the same time, it was closely approached the essential objective of the auditing in cause, of documented verification of actual expenses through the use of the established procedures through the financing contract due to the audited project.

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