Since 2014
Exploring milestones and rationales for the development of the audit methodology of the European Court of Auditors
Periodica Polytechnica Social and Management Sciences
View Archive Info| Field | Value | |
| Title |
Exploring milestones and rationales for the development of the audit methodology of the European Court of Auditors
|
|
| Creator |
Fortvingler, Judit
|
|
| Subject |
European Court of Auditors; substantive tests; European Auditing Guidelines; International Standards on Auditing
|
|
| Description |
The key objective of the article is to explore the evolution of the audit methodology of the European Court of Auditors, the external auditor of EU finances. The author identifies significant landmarks of the process, by splitting the whole period into three parts from its foundation until recent progresses. The research method applied is the consultation of the documents available at the Historical Archives of the European Union in Florence and the European Court of Auditors in Luxembourg (within the framework of the Postgraduate Research Grant Programme), and interviews with auditors of the Court and professionals who have the knowledge of the overall external audit. The article concludes that the Courts methodological framework reflects from all aspects the professional standards on auditing. Both the legal framework and the Courts institutional evolution highly influenced the development of the methodology. The outcome of the research later serves as a reference point to investigate whether a common methodology to EU funds across Member States is possible and of intention. This aspect is a fundamental prerequisite of the feasibility of the single audit concept in the context of the external audit function and internal control chain of EU funds. |
|
| Publisher |
Budapest University of Technology and Economics
|
|
| Date |
2012-01-01
|
|
| Type |
info:eu-repo/semantics/article
Peer-reviewed Article info:eu-repo/semantics/publishedVersion |
|
| Format |
application/pdf
|
|
| Identifier |
http://www.periodicapolytechnica.org/so/article/view/1569
10.3311/pp.so.2012-2.01 |
|
| Source |
Periodica Polytechnica Social and Management Sciences; Vol. 20, No. 2 (2012); 63-69
|
|
| Language |
eng
|
|
| Relation |
http://www.periodicapolytechnica.org/so/article/view/1569/887
|
|
| Rights |
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). As soon as the paper is accepted, finally submitted and edited, the npaper will appear in the "OnlineFirst" page of the journal, thus from this point no other internet-based publication is necessary
|
|