Issues of Auditing Non-Reimbursable Financing Funding Projects

Andrei Florea, Riana Iren Radu and Iuliana Oana Mihai
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Andrei Florea: Dunarea de Jos University of Galati, Romania
Iuliana Oana Mihai: Dunarea de Jos University of Galati, Romania

Economics and Applied Informatics, 2017, issue 3, 158-163

Abstract: The paper aims to deal both empirically and critically with the topical issues regarding the absorption of European funds and the role of the audit in this process. The paper contain an empirical study regarding general aspects of auditing with emphasis on commitment of agreed procedures. We will consider the main normative framework (ISRS 4400 and ISA 500) to expose a coherent and relevant synthesis of the agreed procedures engagement. The research will focus on presenting a critical study of dynamics of audit activity in Romania in the last 10 years based on data collected from the CAFR annual reports and website. Through this study, the authors propose, based on statistical functions, an evaluation of quality level in audit and the development of a comparative risk analysis based on the qualitative-value indicators.

Keywords: Audit; Absorption of European funds; ISRS 4400; ISA 500 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2017:i:3:p:158-163

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