| Title |
Review of performance audit impact studies / |
| Authors |
Šalienė, Asta ; Tamulevičienė, Daiva |
| DOI |
10.15388/Transformation-of-science-and-business.2021 |
| ISBN |
9786090706725 |
| Full Text |
|
| Is Part of |
Accounting, audit, analysis: transformation of science and business in new economic reality: international scientific conference, November 25-26, 2021 : book of extended abstracts.. Vilnius : Vilnius University Press, 2021. p. 93-95.. ISBN 9786090706725 |
| Keywords [eng] |
Supreme Audit Institution ; performance audit ; audit impact |
| Abstract [eng] |
The studies in the field of the impact of the performance audit are an important part of understanding the usefulness of this kind of audit. The literature analysis revealed that there are a few different types of the performance audit impact. Despite studies on various forms of impact, there is a gap in research. This gap is the impact on the user – the public – of the performance audit results. The purpose of the study is to explain the variety of impacts of performance audits and justify the necessity to continue researching the field. The task of review is to investigate the studies carried out, explain the variety of impacts, find gaps in those studies and define the field for further research. The object of the study is the impact of performance audit. The following research methods were used: review of scientific literature, content analysis. |
| Published |
Vilnius : Vilnius University Press, 2021 |
| Type |
Conference paper |
| Language |
English |
| Publication date |
2021 |
| CC license |
|
