@misc{Lakis_Vaclovas_The_2011, author={Lakis, Vaclovas and Simonaitytė, Živilė}, year={2011}, rights={Wszystkie prawa zastrzeżone (Copyright)}, description={Ekonomia = Economics, 2011, Nr 2 (14), s. 114-122}, publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu}, language={eng}, abstract={Planning is one of the most important and responsible activities in auditing process. The results of an audit, to a large extent, depend on the quality of audit planning. However, the European Union regulations do not provide details on the audit planning of European Union structural assistance and there is a lack of studies on this issue. There is no consensus on the elements of planning: strategy, the structure of an audit plan, and methods are not satisfactory described, not described at all, or identified differently}, title={The European Union structural assistance audit planning}, type={artykuł}, keywords={structural support, audit authority, audit planning}, }