FOREIGN EXPERIENCES OF PERFORMANCE AUDIT IN THE STATE SECTOR

Authors

  • Bekhzod Mirzoev Independent Researcher Of Tashkent Institute Of Finance, Uzbekistan

Keywords:

Budget organization, public financial control, internal audit

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.

 

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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

Смирнов Е.Е. Новое в государственном (муниципальном) финансовом контроле // Аудитор. 2013. № 2.

Саунин А.Н. О понятийном аппарате государственного финансового контроля // Финансы и кредит. 2014. № 13.

Е.Н.Синева “Аудит эффективности как фактор повышения результативности деятельности контрольно-счётных органов Российской Федерации”// Финансы и контроль. 2004 г.

Чернядева З.А. “Правовое регулирование аудита эффективности бюджетных расходов: зарубежный опыт и практика применения в Российской Федерации” // Диссертация на соискание ученой степени кандидата юридических наук. г. Москва. 2005 г.

Миленький А.В., Демидов П.С. “Программное бюджетирование: преимущества и проблемы” // Научный журнал “Фундаментальные исследования” 2015г. № 2

Official website of the U.S. Chamber of Accounts: // www.gao.gov

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Published

2022-06-10

How to Cite

Bekhzod Mirzoev. (2022). FOREIGN EXPERIENCES OF PERFORMANCE AUDIT IN THE STATE SECTOR. International Scientific and Current Research Conferences, 1(01), 71–75. Retrieved from https://orientalpublication.com/index.php/iscrc/article/view/577

Issue

SCIENCE, INNOVATION, EDUCATION: TOPICAL ISSUES OF THE XXI CENTURY

Section

Articles

License

Copyright (c) 2022 Bekhzod Mirzoev

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