Veiklos audito lyginamoji analizė: teorijų apžvalga
| Date |
|---|
2003 |
Straipsnio tikslas – iðnagrinëti veiklos audità kaip specifinæ, naujà, ðiuolaikiðkà ir itin sudëtingà sampratà, jos turiná, rekomenduotinas procedûras, veiklos audito vykdymà reglamentuojanèius dokumentus. Daugiausia remiamasi Vakarø ðaliø patirtimi ir INTOSAI standartais. Iðanalizuotas minëtøjø standartø turinys ir glaustai pateikiamos rekomendacijos audito institucijoms, reikalavimai auditoriams, taip pat audito procedûrø, bendradarbiavimo su tikrinama organizacija, audito árodymø rinkimo tvarkos ir kitø auditoriø darbo aspektø reikalavimai.
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 appliperformance auditing activities. Basically the survey is grounded on the West countries experience and INTOSAI ed during 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.