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The Audit Of Financial Statements Prepared By The Beneficiaries Of Eu Grant

Author

Listed:
  • Danut Rada
  • Doina Rada

Abstract

The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 “international standard for certification measures”. In some cases, considering the request of the audit beneficiary, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial statements prepared in accordance with special purpose frameworks”.

Suggested Citation

  • Danut Rada & Doina Rada, 2013. "The Audit Of Financial Statements Prepared By The Beneficiaries Of Eu Grant," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
    • Handle: RePEc:bac:fsecub:13-18-25
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    More about this item

    Keywords

    patrimonial entities; grants; European Union; audit; financial statements;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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