Russian Federation
The article discusses the contribution of the pensioner in his pension through the light of its earlier capital and participation in creating the GDP. Th e article argues for the need to move away from the solidarity principle of the pension provision and improvement of public confidence in the authorities in pension issues. Th e author substantiates a number of measures to improve the pension system of the country. The possibilities of audit contribution to this improvement are discussed. Various proposals for specific audits of pension authorities are formulated.
audit, audit sampling, auditor check, trust, capital, the pensioner
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