AUDITOR`S REQUIREMENTS AND EUROPEAN FUNDS

Varteiu Daniel-Petru ()
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Varteiu Daniel-Petru: ”1 Decembrie 1918” University of Alba Iulia, Romania

Contemporary Economy Journal, 2016, vol. 1, issue 4, 75-78

Abstract: European funds are an important source of financing both the private and public institutions that make capital investments of national interest. After accessing some European projects, auditing is mandatory and is performed by auditors authorized by the Chamber of Financial Auditors of Romania. The reference framework which underpins the auditing of European projects is ISRS 4400 "Missions on agreed upon procedures regarding financial information" and The Code of Ethics emitted by the International Federation of Accountants. The Code of Ethics presents the fundamental ethical principles that a professional must comply when offering his services and these are: integrity, objectivity, professional competence, confidentiality, professional behavior.

Keywords: European funds; auditing European funds; ethical principles; requirements of the independent financial (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:1:y:2016:i:4:p:75-78

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