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The Budgets’ Role in the Audit of Economic Entities

Author

Listed:
  • Tanase Gabriela Lidia

    (Academy of Economic Studies, Bucharest)

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.

Suggested Citation

  • Tanase Gabriela Lidia, 2013. "The Budgets’ Role in the Audit of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1023-1028, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1023-1028
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    More about this item

    Keywords

    budgets; audit; internal control;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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