The role of the European Court of Auditors in preserving of fiscal framework within the Eurozone

Zbornik Radova: Pravni Fakultet u Novom Sadu

Dimitrijević Marko B.¹ 

[1] Univeristy of Niš, Faculty of Law, Niš, Serbia;

关键词: audit;    European Court of Auditors;    monetary law;    fiscal sustainability;    eurozone;   

DOI  :  10.5937/zrpfns50-12513

来源: DOAJ

【 摘 要 】

The subject of analysis in this paper is the role of the European Court of Auditors in the process of establishing a sustainable fiscal framework in the countries of the European Monetary Union. In this regard, in the paper points to the reasons for the establishment of the European Court of Auditor, standards and methodology for auditing public finances that are in the function of directing and supporting financial management in the EMU. Particular focus on the research is on reviewing the type and characteristics of the audit, phases and methodology of the audit process and the Court's attitude with other communitarian organs that is a requirement of responsible, transparent and efficient management of fiscal and monetary policy in the euro area.

【 授权许可】

Unknown