Factorii ce influențează calitatea auditului public extern [Articol]

Abstract

This article explores the main factors influencing the quality of external public audit, with a focus on institutional, legal, and human resource dimensions. The objective of the research is to identify the key variables that contribute to the efficiency and reliability of public sector audits. The methodology is based on qualitative analysis, comparative evaluation, and review of relevant literature and international standards. Findings highlight the crucial role of auditor independence, professional competence, clear legislation, transparency of audit results, and international cooperation. These elements interact systemically and require coordinated policy measures. The paper also includes a table assessing the estimated impact of each factor and a bar chart illustrating their perceived importance. Conclusions emphasize the need for continuous training, regulatory clarity, and public accountability to ensure a high-quality audit process in public institutions.