Since 2014
Comparative Evaluation of the Performance Auditing: the Review of Theories
Public Policy and Administration
View Archive Info| Field | Value | |
| Title |
Comparative Evaluation of the Performance Auditing: the Review of Theories
Veiklos audito lyginamoji analizė: teorijų apžvalga |
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| Creator |
Puškorius, Stasys
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| Subject |
audit; performance audit; financial audit; performance audit standards
— auditas; veiklos auditas; finansinis auditas; veiklos audito standartai — |
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| Description |
The aim of this paper is to analyze the performance audit as specific, new, modern, and very complex definition, to study its content, as well as to recommend the procedures and suggest the documents to be applied during performance auditing activities. Basically the survey is grounded on the West countries experience and INTOSAI standards.The content of the mentioned standards is analyzed and recommendations how to use them for auditing institutions are given, Also the requirements to the auditors, auditing procedures, how to collaborate with auditing organizations, to pick-up audit evidences are rendered.
Straipsnio tikslas – išnagrinėti veiklos auditą kaip specifinę, naują, šiuolaikišką ir itin sudėtingą sampratą, jos turinį, rekomenduotinas procedūras, veiklos audito vykdymą reglamentuojančius dokumentus. Daugiausia remiamasi Vakarų šalių patirtimi ir INTOSAI standartais. Išanalizuotas minėtųjų standartų turinys ir glaustai pateikiamos rekomendacijos audito institucijoms, reikalavimai auditoriams, taip pat audito procedūrų, bendradarbiavimo su tikrinama organizacija, audito įrodymų rinkimo tvarkos ir kitų auditorių darbo aspektų reikalavimai. |
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| Publisher |
Mykolas Romeris University
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| Contributor |
—
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| Date |
2014-07-19
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — |
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| Format |
application/pdf
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| Identifier |
https://www3.mruni.eu/ojs/public-policy-and-administration/article/view/2506
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| Source |
Public Policy and Administration; Vol 1, No 4 (2003): Public Policy and Administration; 42-53
Viešoji politika ir administravimas; Vol 1, No 4 (2003): Public Policy and Administration; 42-53 2029-2872 1648-2603 |
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| Language |
ltu
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| Relation |
https://www3.mruni.eu/ojs/public-policy-and-administration/article/view/2506/2313
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| Rights |
Copyright (c) 2014 Public Policy and Administration
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