EVALUAREA RISCURILOR ÎN ACTIVITATEA DE AUDIT EFECTUATĂ DE CURTEA DE CONTURI A ROMÂNIEI
AUDIT EVALUATION RISKS WITHIN THE CONTEXT OF THE AUDIT EXERTED BY THE ROMANIAN COURT OF ACCOUNTS

Summary/Abstract: This paper approaches the issues of audit evaluation risks, within the context of the audit exerted by the Romanian Court of Accounts. Having presented the types of risks, their evaluation modalities are being treated, according to the audit standards adopted by the Supreme Institutions of the Financial Control and Audit in our country. Unrolling the evaluation activity of audit risks according to these standards, as well as all the audit steps constitutes the guarantee of the development and implementation of the best practices in the extern public audit in Romania, with an impact upon improving the performance in achieving the objectives of the institution, within the conditions of observing ethic and professional requirements.

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