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Positions And Convergences Of The Supreme Institutions Of Audit In Assessing Financial Position And Performance Of Public Entities

Author

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  • Diana-Alexandra, Baicu

    (University Valahia Targoviste)

Abstract
The analysis of the issues addressed by the supreme audit institutions, as directions to guide their activity, clearly shows that they can provide relevant information on the position and financial performance of public entities, as well as information on the accountability™s level and at the public sector™s level, while providing support to the audited public authorities on the adoption of strategies and the formulation of forecasts.

Suggested Citation

  • Diana-Alexandra, Baicu, 2021. "Positions And Convergences Of The Supreme Institutions Of Audit In Assessing Financial Position And Performance Of Public Entities," Management Strategies Journal, Constantin Brancoveanu University, vol. 51(1), pages 5-14.
    • Handle: RePEc:brc:journl:v:51:y:2021:i:1:p:5-14
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    File URL: http://www.strategiimanageriale.ro/papers/210101.pdf
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    References listed on IDEAS

    as
    1. David Hay & Carolyn Cordery, 2017. "The value of public sector audit: Literature and history," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 40(1), pages 1-15, November.
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    More about this item

    Keywords

    supreme audit institution; financial position; financial performance; public entity; strategies;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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