Auditor's Intervention Regarding Structural Funds
Daniel Botez ()
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Daniel Botez: Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România
Acta Marisiensis. Series Oeconomica, 2012, vol. 1, 24-38
Abstract:
Intervention audit professional to verify the extent to which a project grant spending structural funds are eligible, is a compulsory activity and area required for expression of the structural funds. Even if the professional mission relates to a specific standard (ISRS 4400) and is based on technical requirements set by the management of funds, there are some unclear issues both on work-related issues and on those procedures. This situation calls for closer cooperation between the professional body and the managing authorities of Structural Funds.
Keywords: structural funds; ISRS 4400; financial auditor (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pmu:oecono:v:1:y:2012:p:24-38
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