LANDMARKS REGARDING THE EXTERNAL PUBLIC AUDIT IN ROMANIA

Trincu Dragusin Cristina Petrina
Additional contact information
Trincu Dragusin Cristina Petrina: ROMANIAN COURT OF ACCOUNTS, CHAMBER OF ACCOUNTS OF THE DOLJ COUNTY, CRAIOVA, ROMANIA

Annals - Economy Series, 2018, vol. 1, 193-200

Abstract: This paper falls within the category of those about the external public audit in Romania and is intended to be an investigative approach through which we propose to bring in the light of the scientific reflectors certain significant landmarks in the field, starting from the premise that it is a subject of considerable interest from multiple directions. In the described context, the coordinates of the article focus on the topical elements of the approached field and include conceptual delimitations regarding the external public audit, normative approaches in our country, aspects regarding the organization, functioning and management of the supreme audit institution, the presentation of competencies, the field of application for the activities of the Romanian Court of Accounts, as well as its specific attributions related to the external public audit. At the end of the paper, the conclusions on the debated topic are outlined.

Keywords: external audit; external public audit; public institutions; Court of Accounts; Supreme Audit Institution (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.utgjiu.ro/revista/ec/pdf/2018-01/25_Trincu.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2018:v:1:p:193-200

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).