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AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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Rezumat articol ediţie STUDIA UNIVERSITATIS BABEŞ-BOLYAI În partea de jos este prezentat rezumatul articolului selectat. Pentru revenire la cuprinsul ediţiei din care face parte acest articol, se accesează linkul din titlu. Pentru vizualizarea tuturor articolelor din arhivă la care este autor/coautor unul din autorii de mai jos, se accesează linkul din numele autorului. |
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STUDIA NEGOTIA - Ediţia nr.2 din 2014 | |||||||
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FINANCIAL AUDIT AS PREDICTION TOOL FOR RISK REDUCTION IN PUBLIC FINANCE. Autori: . |
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Rezumat: VIEW PDF: FINANCIAL AUDIT AS PREDICTION TOOL FOR RISK REDUCTION IN PUBLIC FINANCE State budget is the fundamental document of state economy. State budget balance reflects state economy. Deficit reported in a state budget in the long-term threatens long-term effective functioning of a state. This article aims at pointing out risks arising in the public finance of Slovakia and at providing framework proposals of solutions by means of financial audit. Financial audit represents a supervisory tool of a state, as municipalities and self-governing regions are obliged to have financial statements as well as their budgets audited by a financial auditor. In line with the International Standards on Auditing, auditor is an independent person who verifies financial statements and budgets of organisations. Keywords: financial audit, public finance, budget, risks JEL Classification: H6
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