Romanian Public External Audit Integration in the European Union Acquis

Stefan Liviu () and Pãunicã Mihai
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Stefan Liviu: University of Economics Studies Bucharest
Pãunicã Mihai: University of Economics Studies Bucharest

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 123-128

Abstract: Building strategies for integrating of the Romanian public audit in the European acquis should be based on a good knowledge and understanding of the field of audit, on changing the existing environment and the opportunities presented in a clear analysis. Using european audit standards in public audit provides an opportunity to discover problems, deficiencies and weaknesses that are encountered in carrying out an activity . The main purpose of evaluating an activity is to identify possible mistakes that were made in the conduct of business or to identify the risks that may arise if some irregularities are from the previous period evaluated. Article highlights the benefits of public audit integration into the european acquis, the strategic development of public audit, such as reducing the time of analysis and reporting of repetitive activities , increasing the capacity of communication and exchange of information, increasing the quality of public audit.

Keywords: european integration; strategies; audit standards (search for similar items in EconPapers)
JEL-codes: M14 M42 M48 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:123-128

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