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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
???????? ?????? ?????????? ??????
Development of public audit theory |
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| Creator |
??????????, ?.?.
Slobodyanik, Yu.?. |
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| Subject |
????????? ?????
????????? ??????? ?????? ?????????? ?????? public audit public resources theory of the public audit |
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| Description |
????????????? ???????????? ????????? ????????? ??????????? ??????????? ??????? ? ???????? ????????? ?????????? ??????, ?? ? ????? ???????? ??????????? ????? ? ???????? ?????????? ??????? ?? ??????????? ?????????-?????????????? ????????. ?????????????? ??????? ??????? ?? ????????? ???????? ?????????? ??????. ????????? ??????????? ??????????? ??????????? ??????? ? ???????????? ????????? ?????????? ?????. ?????????, ?? ????????? ?????????? ????? ????? ????? ??????? ???????? ????????? ????????, ?? ??????????? ? ?????????? ???????????? ??????????? ???????? (?? ????? ?????) ? ?????????? ?????? (?? ????? ??????????). ?????????? ??????? ???????? ?????? ?????????? ??????. ?????? ?????????? ?????????? ?????? ?? ???? ????????. ????????? ??????? ??????? ?? ????????, ????????????? ??????? ? ??????? ?????????? ??????, ???????????????? ???? ????????. ???????????? ????? ????????? ?????????? ?????? ?? ????????????? ?? ?????????????. ????????????? ??????? ?????????? ???????? ?????? ?????????? ??????. The paper reasons the need to revise the paradigm of the national control system in the direction of public audit which is a new one in the economic science and requires a systematic approach and relevant theoretical and methodological developments. The author analyzes contemporary approaches to understanding the essence of the public audit. The characteristics of the domestic control system are compared with the control systems of foreign countries. It is determined that the most developed countries have the system of control of public finances consisting of the public internal financial control (through the government) and the public audit (through the parliament). The article studies the basic elements of the theory of the public audit. The definition of the public audit as a form of control is provided. The paper identifies the main functions and tasks of the public audit. The directions of the further development of the public audit theory are formulated. The article substantiates the principles of separation of the public audit and the underlying methodology, formulates the directions of the further development of the public audit theory. |
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| Date |
2016-04-11T08:07:06Z
2016-04-11T08:07:06Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2692
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
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