IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxiiy2012i1p1533-1536.html
   My bibliography  Save this article

Auditor's Role in the Use of European Structural Funds

Author

Listed:
  • Þogoe Greti Daniela

    (Faculty of Economics and Business Administration, West University of Timisoara)

Abstract

Structural Funds audit is a requirement in the contract for financing the project and provides a range of activities such as: • analyze and verify the nature, legality and regularity of expenditure; verify the use of amounts received as advance; • auditing of third parties, dealing specially designated expense accounts and budget project • project monitoring income (including advances received from finance, interest on advances and other income generated by the project) etc. The objective of the mission is that the auditor agreed upon procedures apply audit procedures agreed upon nature auditor and the entity and any third party, and then to report the findings. The audit report should describe the purpose and procedures in sufficient detail for the interested parties to understand the nature and extent of the work performed. The report is restricted to those parties that have agreed to the procedures to be performed.

Suggested Citation

  • Þogoe Greti Daniela, 2013. "Auditor's Role in the Use of European Structural Funds," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1533-1536, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1533-1536
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    structural funds; eligible expenses; auditor; factual findings.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1533-1536. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.