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Организация и инструментарий проверок в системе государственного аудита

учебное пособие

Организация и инструментарий проверок в системе государственного аудита

Abstract

Рассмотрены основные понятия и определения в системе государственного финансового контроля и государственного аудита. Проанализирована нормативно-методическая основа государственного аудита, в том числе Международные стандарты Ð’Ñ‹ÑÑˆÐ¸Ñ Ð¾Ñ€Ð³Ð°Ð½Ð¾Ð² аудита и стандарты внешнего государственного аудита в РФ. Рассмотрены вопросы организации и инструментария проверок в Ñ Ð¾Ð´Ðµ государственного финансового аудита (контроля), аудита эффективности, стратегического аудита. Учебное пособие предназначено для направления 38.04.09 – Государственный аудит. Пособие может быть также полезно специалистам по аудиту, аспирантам и студентам Ð´Ñ€ÑƒÐ³Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ñ‡ÐµÑÐºÐ¸Ñ Ð¿Ñ€Ð¾Ð³Ñ€Ð°Ð¼Ð¼.

Keywords

государственный аудит, стратегический аудит, Ð±ÑƒÑ Ð³Ð°Ð»Ñ‚ÐµÑ€ÑÐºÐ¸Ð¹ учет, финансовый контроль, аудит эффективности, учебники и пособия для вузов

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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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