ADAPTATION OF CONCEPTS OF STATE AUDIT
Journal Title: Регіональна економіка та управління - Year 2017, Vol 3, Issue 16
Abstract
The paper considers domestic and international approaches to the formation and development of the conceptual foundations of the state audit. The application of the national provisions of the public sector accounting standards is in the process of harmonization and formation, which results in constant dynamic changes in the legal regulation. Therefore, the state financial audit of the sector is in a state of renewal and formation, as well as accounting. A rather complicated process of integrating accounting and auditing standards in the public sector into an updated concept based on international experience is gradually being implemented and requires research both in terms of the analysis of current theoretical provision and future projects.
Authors and Affiliations
Natalya Pryadka
Keywords
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