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
Related Articles
- EP ID EP674859
- DOI -
- Views 61
- Downloads 0
DATA PROCESSING METHOD IN DISTRIBUTED NETWORK INTERNET OF THINGS
The relevance of the study is that the rapid development of intelligent systems such as the Internet of Things, which must process large amounts of data, there was a need to optimize the traditional network architecture...
STYLISTIC FEATURES OF ETHNO-STYLE IN THE WORKS OF UKRANIAN ARTISTS
Was researchedthe work of contemporary Ukrainian artists, in which the ethno-style is followed; the features and the use of art techniques to implement the ideas of artists with examples of specific paintings. The evolut...
RUSSIAN MODERNISM, UKRAINIAN SECESSION – PARALLELS IN TIME AND SPACE
The article is dedicated to the research on the problems of modernism/secession in Russian and Ukrainian musical cultures in the late 19th century – the early 20th century. The study focuses on the dissemination of this...
ETHIC ISSUES OF STAGING THE OPERA "KATERINA IZMAILOVA" BY D. SHOSTAKOVICH
Staging of the opera by D. Shostakovich "Katerina Izmailova" is a very complicated ethical issue which can hardly be seen from the rational point of view. The issue of dionisius performance archetype is used here.
THE ROLE OF APOPTOSIS IN THE COURSE OF SEPSIS (LITERATURE REVIEW)
The problem of neonatal sepsis is one of the unsolved problems of modern neonatology. The critical conditions of the newborn, including sepsis, are often accompanied by development of multiorgan dysfunction syndrome, whi...