期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2020
卷号：20
期号：1
页码：1049-1058
语种：English
出版社：Ovidius University Press
摘要：The external public audit represents the specific activity that the Romanian Court of Accounts (abbreviated RCoA) carries out at the entities that manage financial resources of the state and the public sector, with the aim of providing stakeholders with assurances regarding the management of these resources. Through this investigative approach, we shall give an overview of Romania’s current system of financing the external public audit. The research objectives are three- dimensional, and the methodology combines the qualitative and quantitative research and the descriptive-interpretative perspective with the pragmatic research. The first dimension regards the research of the external public audit funding procedure in our country, while the second one focuses on the analysis of trends in financing this activity, based on the data available concerning the annual budgets of the Romanian supreme audit institution. The research horizon is delimited by the period 2015-2019. The third dimension regards the statistical analysis of the correlation between the external public audit funding and its determinants.
关键词：external public audit;financing;correlation;SAI;Romania
