AUDIT AS A METHOD OF STATE FINANCIAL CONTROL AT BUDGET-FUNDED INSTITUTIONS
The paper examines the main approaches to the definition of the concept of the audit and its methods. The research findings have demonstrated that the existing classifications cover only a part of the existing audit methods, which negatively affects the development of the audit theory and practice....
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Format: | Article |
Language: | Russian |
Published: |
Government of the Russian Federation, Financial University
2017-10-01
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Series: | Финансы: теория и практика |
Subjects: | |
Online Access: | https://financetp.fa.ru/jour/article/view/367 |