Theoretical and Applied Economics
No. 12 / 2011 (565)
Institutional Metamorphoses regarding the Exercise of External Public Audit in Romania
“Alexandru Ioan Cuza” University, Iaşi
Abstract. This work attempts a synthetic approach of the evolution of institutional organization and the exercise of public financial audit in Romania, emphasizing on historical, as well as on modern elements. Recent changes, based, obviously, on legal regulations, aim at implementing the types of audit specific to the audit supreme institutions and founded on the basis of their own external public audit standards, adopted according to the INTOSAI audit standards, the European guidelines for their application and other standards relevant to the public sector, elaborated by IFAC and accepted by the European Union. The finding of the accounts in order is followed by issuing of a conformity certificate for the audited entity.
Contents
The Monetary Policy and the Real Estate Market
Considerations regarding the Valuation and Valorization of Cultural Heritage
Institutional Metamorphoses regarding the Exercise of External Public Audit in Romania
Oltenia – Micro-destination of Cultural and Medical Spa Tourism
The Challenges of Basel III for Romanian Banking System
A Static Analysis of Pakistan’s Trade Policy with Selected Asian Countries
Social and Environmental Issues in Corporative Management: A Romanian Story
General Equilibrium Analysis of Electricity Market Liberalization in Singapore: A Comparative Study
Equity Risk Premium for Investments Projects in Renewable Resources