Public audit: theory and practice.
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Description
The article states that the concept of «public audit» at the stage of development of this sphere does not fully reflect its essence, so there is a need to clarify and supplement this definition. The essence and content of auditing activity in Ukraine is disclosed, the author 's vision of the term «public audit» is offered in the context of the formation of a still imperfect system of public auditing model of state financial control in Ukraine. The regulatory framework for the regulation of public audit activities in Ukraine has been studied. The definitions that apply in the field of public audit are systematized, classified and specified, and their definitions are given, which are taken from the normative and legal acts. The object-subject structure of public audit is described, as well as the purpose and main objectives of public audit are defined.
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References
- 1. Obushna, N. I. (2015). Public audit as a modernization mechanism of public administration in Ukraine: Derzhavne upravlinnia: teoriia ta praktyka, 1, 41-48 [in Ukrainian].
- 2. Law of Ukraine оn audit activity № 3125-XII. (1993, April 22). Vidomosti Verkhovnoyi Rady Ukrayiny [in Ukrainian].
- 3. Lima Declaration of Principles of Public Finance Audit 604_001. (1977, January 01). Vidomosti Verkhovnoyi Rady Ukrayiny, [in Ukrainian].
- 4. Shalimova N. S. ( 2012). Socio-economic aspects of audit: theory and practice. Kirovohrad: TOV «ImeksLTD» [in Ukrainian].
- 5. Public audit: guidelines on organization and conduct, Municipal Governance and Community Empowerment: The United Nations Development Program in Ukraine ( pp. 1-7, 2008). Kyiv [in Ukrainian].
- 6. Balan A. A. Territorial communities as a subject of public audit. / A. A. Balan, T. V. Bukoros // Economic journal Odessa polytechnic university. – 2019. – № 4 (10). – P. 14-19. – Retrieved from https://economics.opu.ua/ejopu/2019/No4/14.pdf. DOI: 10.5281/zenodo.3834721.