TRANSFORMATION OF THEORETICAL FOUNDATIONS AND PRACTICES OF STATE FINANCIAL AUDIT
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2016, Vol 3, Issue 3
Abstract
Introduction. Relevance of the research consists in braking of the state's financial audit development, caused by the imperfection of the basic concepts of its theory and also by the imperfection of the normative and the legal regulation. Methods. The study used information of the official reports bodies of the state financial audit, such as the Accounting Chamber of Ukraine and the State Audit Service of Ukraine. The study was conducted on the results of their work over the past ten years. Also, the results of research in the field of public financial audit conducted by national scientists were taken into consideration. The study used the following methods: dialectical, abstraction, analysis and classification, statistical analysis methods, the method of synthesis. Results. The basic concepts of the theory of the state financial audit are critically assessed and clarified article. The results of the bodies' activity of state financial audit are defined and analyzed. Primary measures on system modernization of public financial audit, and the terms of its implementation are formulated. Discussion. In view of the results determined that the relevance gets the critical rethinking of the entire system of scientific knowledge about the state financial audit, and also streamlining of normative and legal acts from the regulations of its carrying out, clarification of his subjects' powers, and also concretization forms of its carrying out.
Authors and Affiliations
Sergey Bardash, Yurii Baraniuk
Keywords
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