ORGANIZATION OF THE PERFORMANCE AUDITING IN THE EXTERNAL PUBLIC FINANCIAL CONTROL SYSTEM
Journal Title: Молодий вчений - Year 2018, Vol 2, Issue 54
Abstract
The article defines the conceptual foundations of the organization of perfor-mance auditing as a form of external state financial control from the standpoint of international standards. A distinction was made between performance auditing and other types of public finance audit. A critical assessment of the legal regulation of performance auditing in the regulations of the Accounting Chamber of Ukraine is provided. The main scientific result of the article is the formalization of individual stages of performance auditing, the corresponding procedures and methods, as well as the requirements for the content of the report on its conduct.
Authors and Affiliations
T. D. Kosova, V. V. Shevchenko
FORMATION OF DANCE MOVEMENT KINESIOLOGY AS A SCIENTIFIC AND PRACTICAL COMPONENT OF CHOREOGRAPHIC ART
The questions of a new approach to the problem of the formation in Ukraine of a permanent categorial apparatus of choreographic art as an art science in the field of culture and art are considered. Formed and justified t...
THE «ESCAMBO» AS INITIAL FORMA OF PORTUGAL’S COLONIAL ECONOMIC EXPANSION ON THE TERRITORY OF BRAZIL DURING THE FIRST THIRD OF THE XVI CENTURY
Summary In the article we discovered the contents of initial forma of Portugal’s colonial economic expansion on the territory of Brazil during the first third of the XVI century – «escambo». We indicated that this forma...
VALUATION, METHODOLOGICAL APPROACHES AND APPLICATION
Valuation of the company (business) has first importance for the development of enterprises, and for understanding trends and the pace of the industry and the entire economy. Activation of the stock market, a large numbe...
VLADIMIR VERNADSKY AND PHYSICAL ECONOMY
In article Vladimir Vernadsky’s theoretical aspects of formation of the concept of the noosphere are explored. Attention directed to the phases of the formation of this concept, which emphasized by national science. The...
ORIGINS AND CONSEQUENCES OF DIVISIVE TRENDS IN THE FRANCISCAN ORDER IN THE FIRST HALF OF THE XIII-TH CENTURY
The article investigates the doctrinal principles, organizational structure and social nature of beguines religious communities in Languedoc in the first half of XIV-th century. Particular attention is paid to teaching d...