Considerations Regarding the External Public Audit of Reimbursable Funds

Starting from the fact that a way to obtain, learn and disseminate knowledge is the activity of scientific research, we propose a study and a research of the contextual frame in which the activity of public external audit is achieved, especially the operational audit 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 financial statements is to enable the auditor to express an opinion on the financial statements if they have been compiled, in all significant aspects 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 financial statements on which they make decisions that alter the economic value of the entities, social groups / individuals.