<abstract xmlns="http://www.w3.org/1999/xhtml">

The research carried out through this article was structured starting from the clarification of some key concepts of external public audit, continuing with revealing the role of the supreme institutions of external public audit (such as the Romanian Court of Auditors) in this action of great importance and complexity and concluding with the practical aspects related to the conclusions drawn by the Court of Auditors in the audit missions of the financial statements performed in recent years in army entities. Thus, the approach was structured on the following chapters:
1) The concept of external financial audit of public institutions and the standards underlying this type of audit performed by the Romanian Court of Auditors;
2) The main characteristics of the external financial audit missions performed by the Romanian Court of Auditors in public institutions; 3) The main conclusions drawn from the financial audit missions of the Court of Auditors performed in last years in public entities of the Ministry of National Defense.
</abstract>

The research carried out through this article was structured starting from the clarification of some key concepts of external public audit, continuing with revealing the role of the supreme institutions of external public audit (such as the Romanian Court of Auditors) in this action of great importance and complexity and concluding with the practical aspects related to the conclusions drawn by the Court of Auditors in the audit missions of the financial statements performed in recent years in army entities. Thus, the approach was structured on the following chapters:
1) The concept of external financial audit of public institutions and the standards underlying this type of audit performed by the Romanian Court of Auditors;
2) The main characteristics of the external financial audit missions performed by the Romanian Court of Auditors in public institutions; 3) The main conclusions drawn from the financial audit missions of the Court of Auditors performed in last years in public entities of the Ministry of National Defense.

Conclusions Drawn from the Study on the Content and Results Obtained Following the External Public Audit Missions Performed by the Court of Auditors in Entities of the Ministry of National Defense in the Last 5 Years

Scientific Bulletin

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The research carried out through this article was structured starting from the clarification of some key concepts of external public audit, continuing with...

Conclusions Drawn from the Study on the Content and Results Obtained Following the External Public Audit Missions Performed by the Court of Auditors in Entities of the Ministry of National Defense in the Last 5 Years

Data publikacji: 11 gru 2023

Zakres stron: 234 - 245

DOI: https://doi.org/10.2478/bsaft-2023-0023

Słowa kluczowe
External financial audit in public institutions, external public audit, the Romanian Court of Auditors, International Organization of Supreme Audit Institutions (INTOSAI), Financial statements subject to financial audit, audit risk

© 2023 Marian Claudiu Pilică, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Conclusions Drawn from the Study on the Content and Results Obtained Following the External Public Audit Missions Performed by the Court of Auditors in Entities of the Ministry of National Defense in the Last 5 Years

Data publikacji: 11 gru 2023

Zakres stron: 234 - 245

DOI: https://doi.org/10.2478/bsaft-2023-0023

Słowa kluczoweExternal financial audit in public institutions, external public audit, the Romanian Court of Auditors, International Organization of Supreme Audit Institutions (INTOSAI), Financial statements subject to financial audit, audit risk

© 2023 Marian Claudiu Pilică, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Słowa kluczowe
External financial audit in public institutions, external public audit, the Romanian Court of Auditors, International Organization of Supreme Audit Institutions (INTOSAI), Financial statements subject to financial audit, audit risk