EXTERNAL AUDIT SYSTEMS

Stoica Petrica

Studies and Scientific Researches. Economics Edition, 2008, issue 13

Abstract: The present article has as objective the presentation of a series of external audit systems, together with some of their characteristics and models found in different countries.The purpose of the external audit performed by the Supreme Audit Institutions (SAI) is to assure the proper use of the public funds, a good management and the public and private accountability of the authorities, through the published objective rapports.

JEL-codes: M42 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:bac:fsecub:08-13-20

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