APPROACHES OF THE SUPREME FINANCIAL CONTROL BODIES OF FOREIGN COUNTRIES TO THE DEFINITION AND SELECTION OF AUDIT INSPECTIONS IN THE PUBLIC SECTOR

ПОДХОДЫ ВЫСШИХ ОРГАНОВ ФИНАНСОВОГО КОНТРОЛЯ ЗАРУБЕЖНЫХ СТРАН К ОПРЕДЕЛЕНИЮ И ОТБОРУ АУДИТОРСКИХ ПРОВЕРОК В ГОСУДАРСТВЕННОМ СЕКТОРЕ

Zolotareva Anna () and Stanislav Shatalov
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Zolotareva Anna: Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: the article discusses approaches applied by supreme audit institutions of foreign countries to identifying and selecting audits in government sector. Significant attention is paid to issues of risk consideration and assessment. Critical observations on the effectiveness of risk analysis are provided.

Keywords: SUPREME AUDIT INSTITUTIONS; AUDIT; AUDIT SELECTION; JUDGEMENT; RISK ANALYSIS; EMPIRICAL EVIDENCE (search for similar items in EconPapers)
Pages: 43 pages
Date: 2021-01
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:s21117

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