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2 hasil untuk "Lorena PREDESCU"

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  1. Artikel Jurnal Teks lengkap

    Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission

    Alain BURLAUD; Maria NICULESCU; Lorena PREDESCU

    Audit Financiar, Vol. 22 No. 4(176) · 2024 · Inggris · DOAJ

    The expectation gap, the gap between what the public expects from auditors and what auditors can deliver, is a key issue. This gap can call into question the trust necessary for contemporary societies to function. After providing a historical overview to help understand the issues and the…

  2. Artikel Jurnal Teks lengkap

    External Public Audit and Contemporary Challenges: Promoting an Integrated Framework for Performance, Resilience, and Sustainability

    Maria NICULESCU; Lorena PREDESCU; Cristina Elena VOICU

    Audit Financiar, Vol. 24 No. 1(181) · 2026 · Inggris · DOAJ

    External public audit, as an independent activity designed to assess the legality, regularity, and performance of public fund management, faces multiple and complex challenges today. Coming from both external and internal environments, these challenges fuel paradigm shifts and changes in external…