FOREIGN EXPERIENCES OF PERFORMANCE AUDIT IN THE STATE SECTOR
Abstract
The experience of many foreign countries has been compared and analyzed, and its advantages have been identified based on the basic principles of performance auditing. It also describes the differences between performance audits and conventional financial audits and their economic significance, as well as the author's description of the directions and prospects for the practical application of performance audits.
Keywords
Budget organization, public financial control, internal auditHow to Cite
References
Decree of the President of the Republic of Uzbekistan dated August 27, 2021 No. 6300 "On measures to further improve the system of public financial control", 27.08.2021. ISSAI 1. The Lima Declaration of Guidelines on Auditing Precept; ISSAI 300. Fundamental Principles of Performance Auditing; ISSAI 3000. Standard for Performance Auditing; GUID 3910. Central Concepts for Performance Auditing; GUID 3920. The Performance Auditing Process
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