ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE

External audit of the annual report on budget performance is the most versatile method of conducting external finance control during which both control and expert-analytical steps are taken aimed at raising efficiency of using public resources. The article discusses foundations of standardization of...

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Bibliographic Details
Main Authors: Vitaliy V. Perov, Evgeniya V. Klicheva
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2017-12-01
Series:Вестник Российского экономического университета имени Г. В. Плеханова
Subjects:
Online Access:https://vest.rea.ru/jour/article/view/393