The article analyses existing approaches to identification of types and forms of the state audit. Scientifically substantiated classification of types and forms of the state audit would allow correct understanding of its content, functions and prospects of development. Author's understanding of...

The work developed by the authors assumes a definite need for reflection on funding mechanisms and macroeconomic management at all levels of budget deficit, amid the economic crisis unprecedented in the recent history of Romania and the whole of Europe. In this direction, this paper attempts to...

The audit rules are necessary, they being able to be useful as much for the auditors and for the audit beneficiaries. For the auditors, the rules make first of all a support item, a guide or a support in applying the methods, techniques, procedures and second of all a support and justification...

The objective of the financial situations is to provide a true and fair view of the entity.The failure in adequately representing the accounting information highlights the accounting risks. Therefore, an increased attention should be paid to remove the threats that risk activities face within...

В статье проанализированы существующие подходы к определению видов и форм государственного аудита. Научно обоснованная классификация видов и форм...

Целью статьи является исследование функций аудита в целостной системе государственного финансового контроля государства, теоретические и практические...

Целью статьи является исследование целостности системы государственного финансового контроля в стране, теоретические и практические аспекты действенности,...

В статье представлены методические подходы к формированию качества аудиторских услуг, включающие идентификацию понятия качества аудиторской деятельности в...

The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission "Audit Policy: Lessons from the Crisis". According to this document, the European Commission speaks both in favor of the mandatory rotation of the audit firm,...