期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2018
期号：1
页码：193-200
语种：English
出版社：Academica Brâncuşi
摘要：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.
关键词：external audit;external public audit;public institutions;Court of Accounts;Supreme Audit Institution.
