摘要：The birth and evolution of the control-audit activity in our country could not have been possible without the existence of a specialized institution and of an appropriate normative environment. The path undertaken by the Court of Accounts from 1866 until nowadays, has demonstrated that through its actions the institution has brought an extra value to the audit activity at national level, which has given it the member right within the international supreme audit institutions
关键词：The Romanian Court of Accounts; audit; INTOSAI; EUROSAI
