The strategy of auditing projects financed through PHARE

Author:Professor PhD. Constantin STAICU, Professor PhD. Magdalena MIHAI

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Keywords:PHARE, ISPA, SAPARD, structural funds, procedures, audit standards, audit stages

Abstract:
The audit relating to projects financed through PHARE represents a relating service made in the spirit of AIS, but since it lacks an adequate standard and there is a different regulation framework compared to the one that exists in the case of actual financial audit, it has a specific character and approach.\r\n\r\nThat is why the auditor, on the basis of his professional knowledge, his aptitudes and practical experience, elaborates his procedures and working instruments and at the same time, he establishes the stages of making all the operations that the engagement implies, aspects that we analyze through our own perspective.

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