The Court of Auditors and the paradigms of financial auditing

Editorial

Abstract

The Court of Auditors is a constitutional body, which the constituent legislator has established as the “supreme body responsible for overseeing the legality of public expenditure and for auditing the accounts which the law requires to be submitted to it” and to which it has conferred the power, in particular, to (i) express an opinion on the General State Accounts, including those relating to social security, (ii) to express opinions on the accounts of the Autonomous Regions of the Azores and Madeira, (iii) to hold parties accountable for financial irregularities, in accordance with the law, and (iv) to exercise any other powers conferred upon it by law (see Article 214(1) of the Constitution).