Journals Conferences Monographies Textbooks Regulatorys Event GQW
Submit manuscript
Home / Journals / Auditor / Volume 7 Issue 6 / Methodology for auditing the effectiveness of the use of public resources in the context of the " new " CAA 104
Methodology for auditing the effectiveness of the use of public resources in the context of the
Submit manuscript
To cite
Citations:

METHODOLOGY FOR AUDITING THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN THE CONTEXT OF THE " NEW " CAA 104
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Egorova Irina Sergeevna 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2021-7-6-3-14
Pages:
from 3 to 14
Status:
Published
Received:
22.07.2021
Accepted:
28.07.2021
Published:
27.07.2021
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
state resources, audit, methodology, audit evidence, CAA 104
Abstract and keywords
Abstract (English):
The article discusses the methodology for auditing the effectiveness of the use of state resources in conducting state audits in the context of the new CAA 104 that has entered into force. The article includes an assessment of the relevant provisions of the standards of the Accounting Chamber of the Russian Federation.

Keywords:
state resources, audit, methodology, audit evidence, CAA 104
References

1. SFK 104. Provedenie audita effektivnosti ispol'zovaniya gosudarstvennyh sredstv (utv. Resheniem Kollegii Schetnoy palaty RF, protokol ot 09.06.2009 № 31K (668)) (vmeste s «Poryadkom deystviy v processe organizacii i provedeniya audita effektivnosti»).

2. SGA 104. Standart vneshnego gosudarstvennogo audita (kontrolya). Audit effektivnosti (utv. postanovleniem Kollegii Schetnoy palaty RF ot 30.11.2016 № 4PK) (red. ot 23.04.2019).

3. SGA 104. Standart vneshnego gosudarstvennogo audita (kontrolya). Audit effektivnosti (utv. postanovleniem Kollegii Schetnoy palaty RF ot 09.02.2021 № 2PK).

4. Egorova I.S. Osobennosti audita effektivnosti: problemy identifikacii i osuschestvleniya // Auditor. — 2017. — T. 3. — № 1. — S. 29–36.

5. Egorova I.S. Osobennosti metodiki audita effektivnosti ispol'zovaniya gosudarstvennyh sredstv // Audit. — 2017. — № 12. — S. 23–28.

Support Powered by Editorum,  Instructions
Login or Create
* Forgot password?