Account Issues of European Community Funds Audit in Poland
DOI:
https://doi.org/10.24917/20833296.6.27Keywords:
audyt, środki unijneAbstract
The of utilization of UE connected possibility be conditioned national how and UE recipes. Therefore record fulfils in range essential part the proper recording of used UE accountant. Economic individuals using UE funds in led by me activity have to lead for UE aims separate record and report. However there are no detailed recipes in range of accountant’s record nor on UE rung how and national. The singles out the record for connected from utilization the UE needs requires from management of individual of organizational changes especially, connected with actualization of plan of accounts the and adaptation of to record the accounts for aims of realization of UE project.References
Brzóska M., Gajos B., Mońka M., 2005, Środki unijne przedmiotem badania biegłego rewidenta, KIBR, Warszawa.
Czerwiński K., 2005, Audyt wewnętrzny, InfoAudit, Warszawa, s. 215–219.
Fight A., 2002, Measurement and Internal Audit, Capstone Publishing, Oxford, s. 51–52.
Pliszczyk A., 2007, Audyt środków unijnych, PWE, Warszawa.
Szymańska H., 2007, Ogólne zagadnienia audytu wewnętrznego [w:] Audyt wewnętrzny w jednostkach sektora finansów publicznych, red. T. Kiziukiewicz, Difin, Warszawa.
Ustawa o finansach publicznych z dnia 30 czerwca 2005 r., DzU, nr 249, poz. 2104.
Ustawa o rachunkowości z 2002 r., DzU, nr 76, poz. 69.
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Published
2010-01-01
How to Cite
Voss, G. (2010). Account Issues of European Community Funds Audit in Poland. Entrepreneurship – Education, 6, 364–378. https://doi.org/10.24917/20833296.6.27
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Articles are published under the terms of the Creative Commons License (CC BY-ND 4.0; Attribution– NoDerivs).
