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
Keywords
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