The Current Situation of the Public External Audit Activity in Romania and Proposals for Improving the Activity

Bobe? Florina-Maria ()
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Bobe? Florina-Maria: “Lucian Blaga” University of Sibiu, Faculty of Economic Sciences

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 665-669

Abstract: In order to create a clear and true picture of how the public external audit is implemented in Romania, we will see the evolution of how this type of audit was approached by the responsible institutions. Also in the paper, we will contribute with proposals for improving the external public audit activity in the current stage.

Keywords: public external audit; performance audit; financial audit (search for similar items in EconPapers)
JEL-codes: G29 M42 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:665-669

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