Study on the Financing of the External Public Audit in Romania

Cristina-Petrina Trincu-Drăgușin () and Silviu-Valentin Cârstina ()
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Cristina-Petrina Trincu-Drăgușin: The Bucharest University of Economic Studies
Silviu-Valentin Cârstina: University of Craiova

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 1, 1049-1058

Abstract: The external public audit represents the specific activity that the Romanian Court of Accounts (abbreviated RCoA) carries out at the entities that manage financial resources of the state and the public sector, with the aim of providing stakeholders with assurances regarding the management of these resources. Through this investigative approach, we shall give an overview of Romania’s current system of financing the external public audit. The research objectives are threedimensional, and the methodology combines the qualitative and quantitative research and the descriptive-interpretative perspective with the pragmatic research. The first dimension regards the research of the external public audit funding procedure in our country, while the second one focuses on the analysis of trends in financing this activity, based on the data available concerning the annual budgets of the Romanian supreme audit institution. The research horizon is delimited by the period 2015-2019. The third dimension regards the statistical analysis of the correlation between the external public audit funding and its determinants.

Keywords: external public audit; financing; correlation; SAI; Romania (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xx:y:2020:i:1:p:1049-1058

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