Abstract:
The article deals with organizational, legal and methodological issues, revealing the current state and trends in the development of public audit. The paper gives a preliminary assessment of the prospects of its harmonization with the financial audit, as well as opportunities to improve its efficiency, effectiveness and efficiency, as a result of Russia's transition to international audit standards. CZU:657.6(470+571).
Description:
ВОРОНЧЕНКО, Трофим. Государственный аудит и перспективы его развития в связи с переходом России на международные стандарты. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 293–297. ISBN 978-9975-127-59-2.