Types and Forms of the State Audit

Slobodyanik Yulia B. ()
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Slobodyanik Yulia B.: Ukrainian Academy of Banking of the National Bank of Ukraine

Business Inform, 2013, issue 4, 351_356

Abstract: The article analyses existing approaches to identification of types and forms of the state audit. Scientifically substantiated classification of types and forms of the state audit would allow correct understanding of its content, functions and prospects of development. Author's understanding of types and forms of the state audit is substantiated on the basis of philosophical meaning of "type" and "form" notions. The article offers to use the presented classification when developing legislative and regulatory acts in the sphere of control of state finances.

Keywords: state audit; financial audit; efficiency audit; conformity audit; legality audit; type; form (search for similar items in EconPapers)
Date: 2013
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