{"references": ["1.\tConstitu\u021bia Republicii Moldova. \u00cen: Monitorul Oficial nr.78 art.140 din 29.03.2016. Modificat conform LP255 din 22.11.18, Monitorul Oficial nr.467-479 din 14.12.18 art.786.", "2.\tLegea nr.131 privind achizi\u021biile publice din 03.07.2015. In: Monitorul oficial nr.197-205, art.402, Republicat\u0103 \u00een Monitorul Oficial al Republicii Moldova, 2018, nr.424-429, art.666, cu modific\u0103rile ulterioare.", "3.\tLegea nr.260 din 07.12.2017 privind organizarea \u0219i func\u021bionarea Cur\u021bii de Conturi a Republicii Moldova. \u00cen: Monitorul Oficial nr.1-6 art.18 din 05.01.2018, (modificat\u0103 prin Legea nr.10 din 12.02.2021, \u00een Monitorul Oficial nr.108-110, art.114 din 30.04.2021).", "4.\tOrdonan\u021ba de Urgen\u021b\u0103 a Guvernului Rom\u00e2niei nr.60 din 25.04.2001 privind achizi\u0163iile publice. Monitorul Oficial nr.241 din 11.05.2001.", "5.\tGhid privind auditul conformit\u0103\u021bii, Curtea de conturi a Republicii Moldova, Chi\u0219in\u0103u 2019. www.ccrm.md", "6.\tManual de audit de conformitate, Curtea de conturi a Rom\u00e2niei. Bucure\u0219ti 2014. www.curteadeconturi.ro", "7.\tStandardele Interna\u021bionale ale Institu\u021biilor Supreme de Audit (ISSA). www.ccrm.md", "8.\tNormele metodologice privind structura, con\u021binutul \u0219i formatul rapoartelor de audit ale Cur\u021bii de Conturi, aprobate prin HCC nr. 91 din 12.12.2018. www.ccrm.md", "9.\tRapoarte de audit a Cur\u021bii de conturi a Republicii Moldova. https://www.ccrm.md/ro/decisions", "10.\tRaport anual 2020 asupra administr\u0103rii \u0219i \u00eentrebuin\u021b\u0103rii resurselor financiare publice \u0219i a patrimoniului public. Curtea de Conturi a Republicii Moldova, https://www.parlament.md/LinkClick.aspx?fileticket=rpTMn%2Bfga%2FY%3D&tabid=202&language=ro-RO"]}

Public procurement plays a very important role in the economy of the Republic of Moldova. At the same time, public procurement represents a domain favorable to fraud which erodes its state in different dimensions. In the same context, the public procurement compliance audit addresses the extent to which the public entity (contracting authority) complies with the issued regulations identified as criteria in the given subject, presenting findings in the estimation and planning of public procurement, as well as the award, execution stages and monitoring procurement contracts.