2013

The external audit – subjectivity elements - BUDUR ALEXANDRA ANA – MARIA
Abstract: This article presents relevant aspects related to the financial control, focusing on the external audit performed by the Court of Auditors – the audit’s supreme institution. Aside from the Court of Auditors’ general aspects of their particular activities and the elements dealing with subjectivity, aspects involving injury recovery identified by the Court of Auditors’ control will be handled.

Key words: audit, verification, the Court of Auditors, subjectivity.

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