positionings and delimitations concerning the performance audit

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ID: 151275
2014
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Abstract
The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit evidence, manners of assessment. Within this basically predominant research, I used several research methods and techniques such as: the critical analysis of the bibliographic sources concerning the performance audit, the documentation related to the international audit standards, comparative studies.
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firescu2014sea:positionings Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Victoria FIRESCU
Journal research in education
Year 2014
DOI
DOI not found
URL
http://seaopenresearch.eu/Journals/articles/SPAS_6_8.pdf
Keywords
performance audit audit standardgeneral works

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