عنوان مقاله [English]
This paper synthesizes the important issues related to the post-completion audit of capital budgeting projects from a
managerial prospective, with a special emphasis on the
managerial control system governing the decision making process. The paper contemplates to explain the importance of such audits
and also covers major areas in its systematic process. The paper has a normative orientation and draws from both the relevant
fundamental concepts in operational auditing and capital budgeting literature.
کلیدواژهها [English]
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