BUSINESS INFORM №11-2013

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

53

Section: Accounting and Auditing
UDC 657.6
Maksimovа V. F., Slobodyanik Y. B.
Essence of the State Audit (p. 319 - 323)
The goal of the article lies in analysis of modern approaches to understanding of the essence of the state audit and presentation of definition of its essence. On the basis of systematisation and generalisation of scientific works, analysis of the international practice in the sphere of control of state finances the article justifies the authors’ own understanding of the role and content of the state audit. In the result of the study the article reveals origin and essence of the control and audit terms and proves that they cannot be used as synonyms. Audit and control in the sphere of state finances were compared on the basis of comparison of goals, tasks, organisation of work, responsibility, forms and results of their conduct. Prospect of further studies is the legislative definition and differentiation of the “state control”, “state audit”, “state financial control” and “state internal financial control” notions. Further development of scientifically justified terminology in this sphere would become a basis for development of the concept of creation of the system of control of state finances, which would correspond with high world standards.
Keywords: control, audit, control over state finances, state audit
Tabl.: 1. Bibl.: 15.

Maksimovа Valentyna F. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting and Auditing, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]
Slobodyanik Yulia B. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Audit, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Maksimovа, Valentyna F., and Slobodyanik, Yulia B. (2013) “Essence of the State Audit.” Business Inform 11:319–323.

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