References on the study and research of public external operational audit of structural non-reimbursable funds an epistemological approach

Abstract

The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) is the international organism of standardization in the auditing field [1]. In our opinion, the theories, the methodologies and the standards issued by the mentioned organism, are still the paradigms with the most significant impact on audit rules and practices. Since some theorists define accounting as a social applied science, we can also affirm that the audit activity has a social role [2]. We intend to treat the mentioned subject not only from gnoseological point of view, in other words, we won’t just broaden the current theories and practices. In research, beside the theoretical analysis work, we intend to have a critical attitude both regarding previous research and defining and spreading innovative ideas relating to the suggested topic, as well. We may say that studying theorists work who are linked to the field news, in order to formulate the rules of good practice is an epistemological matter. From the epistemological point of view, in auditing, we operate with valuable judgments, namely evaluations or practical assessments of the phenomenon which our work can influence by adopting an approval or disapproval attitude. Improving the audit of operations financed from external grants can and should be a leverage of the utmost importance for their strategic absorption, implementation according to the agreements signed with the European Commission under the full protection of EU financial interests. The present project is focused on increasing the optimization of audit procedures and techniques as regards grants audit operations so that their implementation to be transparent, effective, efficient and economic for the national economy, and complying with the financial interests of the European Union. The challenge of this approach is caused by the fact that the external public audit of the external funded grants should fully comply with International Audit Standards and Community Regulations. Therefore, personal contributions to the research subject theme must be reported to the conceptual, institutional and procedural existing framework. These ideas will be refined and consolidated over the scientific research.