PERFORMANCE AUDIT AND ITS ROLE IN CONDITIONS OF DECENTRALIZATION
Journal Title: Бізнес-навігатор - Year 2018, Vol 3, Issue 46
Abstract
The essence of the terms “audit”, “control”, “performance audit”, and common and distinctive features are described in the article. The current legislation and regulations are analyzed in terms of compliance with their international practice. Key principles of performance audit are defined. The criteria for evaluating the performance audit are investigated. The role of the performance audit in the conditions of decentralization of power in Ukraine is determined.
Authors and Affiliations
M. I. Hordiyenko
Keywords
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