The quality assessment of state audit of financial and economic activity budgetary institution

Authors

DOI:

https://doi.org/10.15587/2312-8372.2015.38382

Keywords:

state financial audit, quality, state audit of financial and economic activity, quality assessment

Abstract

In the paper it is marked the stakeholders in assessing the quality of auditing the financial and economic activities of budget institutions, which include budget entity to be audited, state auditors involved in the review and State Financial Inspection.

It is determined the criteria of the quality of financial audits, which include: compliance with applicable law; qualifications matching the staffing; implementation of recommendations issued after the state audit of financial and economic activity of budgetary institutions; adequacy of legal, methodological, financial and technical support.

It is developed the methodical approach to assessing the quality of the state audit of financial and economic activity of budgetary institutions. The difference of the proposed methodological approach is a gradual process of criteria selection of state audit of financial and economic activities and their sequential combination. The proposed approach will ultimately possible to determine deficiencies in state auditors and enhance their professionalism and promote the convergence of national audit services market with the international community

Author Biography

Ольга Вікторівна Кожушко, Simon Kuznets Kharkiv National University of Economics, ave. Lenina, 9 a, Kharkiv, 61166

Candidate of Economic Sciences, Associate Professor

Department of Control and Audit

References

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Published

2015-01-29

How to Cite

Кожушко, О. В. (2015). The quality assessment of state audit of financial and economic activity budgetary institution. Technology Audit and Production Reserves, 1(6(21), 52–56. https://doi.org/10.15587/2312-8372.2015.38382

Issue

Vol. 1 No. 6(21) (2015): Economics and management of enterprise (by the type of economic activity)

Section

Accounting, analysis and audit (by the type of economic activity)

License

Copyright (c) 2016 Ольга Вікторівна Кожушко

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