Factorii ce influențează calitatea auditului public extern [Articol]

dc.contributor.authorMănescu Dragotoiu, Mileva Valentinaro
dc.date.accessioned2025-12-29T07:41:40Z
dc.date.issued2025
dc.description.abstractThis 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.en
dc.identifier.citationMĂNESCU DRAGOIU, Mileva Valentina. Factorii ce influențează calitatea auditului public extern. In: Integrare prin cercetare şi inovare: conferinţa ştiinţifică naţională cu participare internaţională. Ştiinţe Juridice şi Economice. Chișinău, 6-7 noiembrie 2025. Chișinău: CEP USM, 2025, pp. 592-596. ISBN 978-9975-62-945-4 (PDF). Disponibil: https://doi.org/10.59295/spd2025j.82ro
dc.identifier.isbn978-9975-62-945-4 (PDF)
dc.identifier.urihttps://msuir.usm.md/handle/123456789/19548
dc.identifier.urihttps://doi.org/10.59295/spd2025j.82
dc.language.isoro
dc.publisherCEP USM
dc.subjectaudit qualityen
dc.subjectindependenceen
dc.subjectpublic sectoren
dc.subjectregulationen
dc.subjecttransparencyen
dc.titleFactorii ce influențează calitatea auditului public extern [Articol]ro
dc.title.alternativeFactors influencing the quality of external public auditen
dc.typeArticle

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