BUSINESS INFORM №4-2013

The title and content

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66

Section: Accounting and Auditing
UDC 657.6
Slobodyanik Y. B.
Types and Forms of the State Audit (p. 351 - 356)
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
Fig.: 1. Bibl.: 16.

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
Downloads/views: 302

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Reference to this article:
Slobodyanik, Yulia B. (2013) “Types and Forms of the State Audit.” Business Inform 4:351–356.

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