Current aspects of performance auditing

Public audit is influenced by technological progress, legislative changes and risks such as crises and pandemics. Thus the public audit must keep up with the permanent changes in the economic, political, legislative and social environment, in order to ensure an objective evaluation of the institutions' activity and to formulate recommendations that bring added value to all the actors involved. The purpose of the research is to analyze the activity of the Court of Accounts of the Republic of Moldova from the perspective of the current trends of the public audit, addressing the definition of its essential elements and contemporary aspects. The identification and description of the current trends of the public audit is the innovative component of the research, carried out through the bibliographic study and the analysis of the legislation and normative acts in force.