The Budgets’ Role in the Audit of Economic Entities

Tanase Gabriela Lidia ()
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Tanase Gabriela Lidia: Academy of Economic Studies, Bucharest

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1023-1028

Abstract: The audit of economic entities is a necessity, giving assurances regarding the integrity and efficiency of management, efficiency and effectiveness of control measures, and fairness of financial statements. Budgets are useful tools in business management and decision making, which allow management to achieve superior results through effective resource management and proper planning of activities. The purpose of this research is to highlight the budgets’ importance and role in the audit of economic entities, through the information that they can provide.

Keywords: budgets; audit; internal control (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2013
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