There existed severe problems like corruption, gap between the rich and the poor, judicial reforms in Romanian transition. However, Romanian has made great progresses in the reforms of these areas with the purpose of accessing to EU. Public external audit promotes the supervision and control in the progresses of reform. Acquis communautaire has been introduced for reference in improving and enhancing legal status, organizational framework, remit of audit mandate of Romanian Court of Auditors, these reforms improve the efficiency and effectiveness of supervision and control in governments and other public entities. We also discuss reforms in state audit office of China from two aspects: improving legal status and the coordination between external and internal public audit.