DEVELOPMENT OF AUDITING METHODS IN ACCORDANCE WITH INTERNATIONAL CRITERIA AND STANDARDS
Keywords:
audit, auditing, international criteria, standards, method, internal inspection, audit risk, the level of importanceAbstract
One of the important questions of the perfection of organization of the state financial control under actual conditions is the use of the activity of state organizations and their associations (and also the organizations with the state participation or especially connected with the activity of the state at realization of procedures of the control (i.e. in this way or otherwise using public funds etc.), information resources of the system of internal control of the latter (i.e. the control systems created within the framework of these organizations) by specialized bodies of the state financial control. It is necessary to notice, that state financial control and system of internal control in many respects are crossed, as the same the employees of internal control and auditing services of state organizations or their accounting departments are also by definition the subjects of the state financial control (in this case, of internal control).
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