LANDMARKS REGARDING THE EXTERNAL PUBLIC AUDIT IN ROMANIA
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 su...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2018-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2018-01/25_Trincu.pdf |
| Summary: | 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. |
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| ISSN: | 1844-7007 1844-7007 |