@misc{Lakis_Vaclovas_The_2011,
 author={Lakis, Vaclovas and Simonaitytė, Živilė},
 year={2011},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Ekonomia = Economics, 2011, Nr 2 (14), s. 114-122},
 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},
}