ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL
The paper covers an analysis and critical assessment of the procedure of selecting the audit model for the European Union structural assistance and elaborates on applicable models. It reviews the authorities of the EU Member States tasked with the performance of the auditing function. The article pr...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Vilnius University Press
2011-01-01
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| Series: | Ekonomika |
| Online Access: | https://www.journals.vu.lt/ekonomika/article/view/933 |
| _version_ | 1811330083211706368 |
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| author | Vaclovas Lakis Živilė Simonaitytė |
| author_facet | Vaclovas Lakis Živilė Simonaitytė |
| author_sort | Vaclovas Lakis |
| collection | DOAJ |
| description | The paper covers an analysis and critical assessment of the procedure of selecting the audit model for the European Union structural assistance and elaborates on applicable models. It reviews the authorities of the EU Member States tasked with the performance of the auditing function. The article provides an assessment of the status of the supreme audit institution which acts as a body auditing structural assistance. The conclusion is drawn that in cases when the provisions of different auditing standards differ, regulations of the European Union should specify the particular requirements applicable to the audit. |
| first_indexed | 2024-04-13T15:56:22Z |
| format | Article |
| id | doaj.art-7f6e53b595f44846bfc63b61f4958cb3 |
| institution | Directory Open Access Journal |
| issn | 1392-1258 2424-6166 |
| language | English |
| last_indexed | 2024-04-13T15:56:22Z |
| publishDate | 2011-01-01 |
| publisher | Vilnius University Press |
| record_format | Article |
| series | Ekonomika |
| spelling | doaj.art-7f6e53b595f44846bfc63b61f4958cb32022-12-22T02:40:41ZengVilnius University PressEkonomika1392-12582424-61662011-01-0190310.15388/Ekon.2011.0.933ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODELVaclovas LakisŽivilė SimonaitytėThe paper covers an analysis and critical assessment of the procedure of selecting the audit model for the European Union structural assistance and elaborates on applicable models. It reviews the authorities of the EU Member States tasked with the performance of the auditing function. The article provides an assessment of the status of the supreme audit institution which acts as a body auditing structural assistance. The conclusion is drawn that in cases when the provisions of different auditing standards differ, regulations of the European Union should specify the particular requirements applicable to the audit.https://www.journals.vu.lt/ekonomika/article/view/933 |
| spellingShingle | Vaclovas Lakis Živilė Simonaitytė ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL Ekonomika |
| title | ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL |
| title_full | ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL |
| title_fullStr | ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL |
| title_full_unstemmed | ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL |
| title_short | ASSESSMENT OF THE EUROPEAN UNION STRUCTURAL ASSISTANCE AUDIT MODEL |
| title_sort | assessment of the european union structural assistance audit model |
| url | https://www.journals.vu.lt/ekonomika/article/view/933 |
| work_keys_str_mv | AT vaclovaslakis assessmentoftheeuropeanunionstructuralassistanceauditmodel AT zivilesimonaityte assessmentoftheeuropeanunionstructuralassistanceauditmodel |