Тенденции развития науки и образования различий финансового контроля и аудита в государственном секторе. Выявлена и обоснована необходимость совместного использования национальных стандартов аудита и МСА. Предлагается повысить качество проведения аудита отчетности.Ключевые слова: финансовый контроль, аудит, МСА, государственный (общественный) сектор, контроль качества.
AbstractThis article discusses the features of financial control and audit in accordance with Russian law and the updated International Auditing Standards. The characteristic features of the concepts, goals and differences of financial control and audit in the public sector are analyzed. The need for the joint use of national audit standards and ISAs has been identified and justified. It is proposed to improve the quality of audit reporting.
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