AUDIT AS A METHOD OF STATE FINANCIAL CONTROL AT BUDGET-FUNDED INSTITUTIONS
https://doi.org/10.26794/2587-5671-2017-21-3-108-122
Abstract
The paper examines the main approaches to the definition of the concept of the audit and its methods. The research findings have demonstrated that the existing classifications cover only a part of the existing audit methods, which negatively affects the development of the audit theory and practice. Typical errors were identified in classifying audit methods for budget-funded institutions. A new classification of audit methods is proposed. It is concluded that the use of analytical procedures as an audit method will allow the auditor to assess the actual state and financial prospects of a budget-funded institution as well as reliability of data on its continuous operation. The classification principles of audit methods developed in the paper are based on the deep insight into the audit nature, the methodology and improvement of the control practice. The author defines the principal objectives for the classification of audit methods: development of the theoretical basis; further enhancement of control practices; improving the training and professional development of auditors; increasing the efficiency and quality of audit activities in the whole. The methodology of the audit is proposed based on six main stages: organizational and scientific; regulatory; calculations and analysis; reporting data verification; accounting data verification; summarizing audit results. Every stage is relatively independent in carrying out the audit making it possible to obtain: the most objective result of the audit in a shorter time, review initial documents and materials, which can improve the quality indices of implemented inspections, and reveal hidden and unused reserves. The classification of audit methods for budget-funded institutions has been expanded and supplemented. The proposed procedures, in the opinion of the author, should be applied at each stage of the audit in budget-funded institutions.
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Review
For citations:
Maisigova L.A. AUDIT AS A METHOD OF STATE FINANCIAL CONTROL AT BUDGET-FUNDED INSTITUTIONS. Finance: Theory and Practice. 2017;21(3):108-122. (In Russ.) https://doi.org/10.26794/2587-5671-2017-21-3-108-122
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