A Court of Audit or Court of Accounts is a Supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. Statutory audit or External audit) on the executive branch of power.
Courts of Audit:
Algeria: Cour des comptes (Algérie)
Australia: Australian National Audit Office
Austria: Rechnungshof
Belgium: Cour des comptes / Rekenhof / Rechnungshof (Court of Audit of Belgium)
Benin: Cour des comptes (Bénin)
Brazil: Tribunal de Contas da União
Bulgaria: Chamber of Audit (Bulgaria) (Smetna palata)
European Union: the European Court of Auditors or ECA
France: Cour des comptes (Court of Audit of France)
Germany: Bundesrechnungshof
Indonesia: Badan Pemeriksa Keuangan
Italy: Corte dei Conti
Ivory Coast: Cour des comptes (Côte d'Ivoire)
Japan: Board of Audit (Japan)
Luxemburg: Lëtzebuerger Cour des comptes
Maroc: Cour des comptes (Maroc)
Moldova: Curtea de Conturi (Moldova)
The Netherlands: Netherlands Court of Audit (Algemene Rekenkamer)
Norway: Riksrevisjonen
Philippine: Philippine Commission on Audit
Portugal: Tribunal de Contas (Portuguese Court of Audits)
Romania: Curtea de Conturi
Slovenia: Court of Audit of the Republic of Slovenia (Računsko sodišče)
Spain: Tribunal de Cuentas (Court of Accounts (Spain))
Sweden: Riksrevisionen
Tunisie: Cour des comptes (Tunisie)
United Kingdom: National Audit Office
United States: Government Accountability Office
