title: Ð¤Ð¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°ÑÑÐ½Ð¾ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½ÑÑ Ð¿Ð¾Ð´Ñ Ð¾Ð´Ð¾Ð² Ðº ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÐºÑÐ¸ÑÐµÑÐ¸ÐµÐ² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Formation of scientifically based approaches to the development of state audit criteria
Creators: name: Ð¦Ð¸Ð½Ñ Ð®Ð°Ð½ÑÑ Ð°Ð¾
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð°ÑÐ´Ð¸ÑÐ°
Ð°ÑÐ´Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÐºÑÐ¸ÑÐµÑÐ¸ÐµÐ² Ð°ÑÐ´Ð¸ÑÐ°
ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÐºÑÐ¸ÑÐµÑÐ¸ÐµÐ² Ð°ÑÐ´Ð¸ÑÐ°
ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿Ð¾Ð´Ñ Ð¾Ð´Ð¾Ð² Ðº ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð°ÑÐ´Ð¸ÑÐ°
ÑÐµÐ´ÐµÑÐ°Ð»ÑÐ½ÑÐ¹ Ð±ÑÐ´Ð¶ÐµÑ
state audit
effectiveness audit
development of audit criteria
comparative analysis of audit criteria
improving approaches to audit development
federal budget

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description: The aim of the study is to improve the criteria for state audit of the Russian Federation. The study was carried out on the basis of reporting by the Accounts Chamber of the Russian Federation. Research subject: he formation of scientifically based approaches to the development of government audit criteria.. Research methods:Â  analysis and synthesis, comparison and generalization, classification, systematic approach, which made it possible to obtain reliable scientific knowledge and most fully organize scientific research to achieve the goal and solve the assigned problems.. The main results of the study: â a comparative analysis of foreign practices in developing government audit criteria was carried out using the examples of the USA, Russia, China; â creation of âflexible criteria: developed on the basis of pre-existing experience and adjusted at different stages of verification; â assessment of the social efficiency of the use of public funds; â improvement of the regulatory legal framework. Application field: research and development work in the design of government audits, assessment of the effectiveness of government audits, and also as material for disciplines in the direction of State Audit. The scientific novelty of the study is research is the development of government audit criteria based on the experience of auditors and statistical data, the introduction of adjustments for the performance criteria of government audit and the expansion of the content of performance audit criteria.. Conclusions. The tasks of the thesis are solved, the goal is achieved, and the scope of application of the results is determined. The results obtained show signs of scientific novelty. The directions of further research are defined.