Considerations regarding the external public audit of reimbursable funds

摘要

Starting from the fact that a way to obtain, learn and disseminate knowledge is the activity of scientific research, we propose astudy and a research of the contextual frame in which the activity of public external audit is achieved, especially the operationalaudit of foreign non-reimbursable funds.Similarly we can say that the audit has a social role, the arguments are the following: The objective of an audit of financialstatements is to enable the auditor to express an opinion on the financial statements if they have been compiled, in all significantaspects in accordance with the applicable financial reporting framework.The opinions issued by the auditor helps users understand the significance of the information contained in the financialstatements on which they make decisions that alter the economic value of the entities, social groups / individuals.