hrcak mascot   Srce   HID

Pregledni rad
https://doi.org/10.31297/hkju.17.1.4

External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union

Rudy Chouvel ; University of Paris I Panthéon-Sorbonne, Paris, France

Puni tekst: engleski, pdf (155 KB) str. 57-80 preuzimanja: 291* citiraj
APA 6th Edition
Chouvel, R. (2017). External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union. Hrvatska i komparativna javna uprava, 17 (1), 57-80. https://doi.org/10.31297/hkju.17.1.4
MLA 8th Edition
Chouvel, Rudy. "External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union." Hrvatska i komparativna javna uprava, vol. 17, br. 1, 2017, str. 57-80. https://doi.org/10.31297/hkju.17.1.4. Citirano 22.02.2020.
Chicago 17th Edition
Chouvel, Rudy. "External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union." Hrvatska i komparativna javna uprava 17, br. 1 (2017): 57-80. https://doi.org/10.31297/hkju.17.1.4
Harvard
Chouvel, R. (2017). 'External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union', Hrvatska i komparativna javna uprava, 17(1), str. 57-80. https://doi.org/10.31297/hkju.17.1.4
Vancouver
Chouvel R. External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union. Hrvatska i komparativna javna uprava [Internet]. 2017 [pristupljeno 22.02.2020.];17(1):57-80. https://doi.org/10.31297/hkju.17.1.4
IEEE
R. Chouvel, "External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union", Hrvatska i komparativna javna uprava, vol.17, br. 1, str. 57-80, 2017. [Online]. https://doi.org/10.31297/hkju.17.1.4

Sažetak
In the European Union, external financial auditing of local and regional government entities is performed according to four distinct methods. Only six states (Germany, France, Spain, Austria, Poland, and the Netherlands) resort to the use of regional audit institution (RAI). RAIs may carry out this function for local governments as a whole, or selectively. They control accounting regularity and management performance according to procedural methods that present certain analogies in all the states that have RAIs. The follow-up to RAI recommendations is of unequal scope and depends on each state. In some states, these recommendations are considered to be of imperative character, while in others their effect is considered to be achieved by the mere publication of the control report.

Ključne riječi
external audit; financial auditing; accounts; public finance; local government; RAI; financial management

Hrčak ID: 178721

URI
https://hrcak.srce.hr/178721

[hrvatski]

Posjeta: 503 *