Particularities Regarding The External Financial Audit In The Public Sector In Romania

The paper falls within the category of those about the external financial audit in the public sector and is intended to be a theoretical approach, a qualitative type of research, through which we propose to bring to light and to the attention of the interested parties some of the particularities of this specific activity of the supreme audit institution in Romania. From a methodological point of view, we present, analyze and debate the main coordinates based on which the specific topic is addressed at national level. The scientific documentation is based on the informational support provided by the national legal framework and the Romanian specialty literature, including books and articles and also regulations, handbooks and guides of the Romanian Court of Accounts. The paper begins with an introduction in order to place us in the scientific context, continues with methodological details, delimitations regarding the concept of external financial audit in the public sector and its objectives, it approaches the synthesis reports, as object of the external public financial audit specific demarches, after which it focuses on the triptych formed by the audit team, the audited entity and the users of the external public financial audit reports. In the end, the conclusions on the addressed issue are presented.