AUDIT IN THE NATIONAL SECURITY SYSTEM OF THE STATE
Journal: AUDITOR
Volume 8 № 11
, 2022
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
(Department of Public Administration and Public Policy, Associate Professor)
Moskva, Moscow, Russian Federation
Moskva, Moscow, Russian Federation
Type:
Article
Pages:
from 10
to 18
Status:
Published
Received:
23.12.2022
Accepted:
27.12.2022
Published:
27.12.2022
Subject area:
UDK 657.6 Проверка отчетности. Аудит. Ревизия
Language:
Russian
Keywords:
audit, statutory audit, national security, audit report, statutory audit criteria
Abstract (English):
Being the only independent type of financial control, it is the audit that provides, in accordance with the legally established procedure, an official opinion on the reliability of accounting (financial) statements to all interested users. At the present stage, the purpose and objectives of the audit do not fully meet the needs of users of accounting (financial) statements, which led to a crisis of confidence in the audit services market. In 2022, the situation in auditing activities has changed significantly due to the fact that unprecedented sanctions in terms of scale and nature have been and are being permanently introduced against our country, which radically changes the strategy for the further socio-economic development of the state. The current situation in Russia requires the mobilization of all resources to protect the national interests of the state. One of the tools of financial security is an independent audit. The article substantiates the role of audit in the modern economy and the importance of mandatory audit in the formation of national security.
Being the only independent type of financial control, it is the audit that provides, in accordance with the legally established procedure, an official opinion on the reliability of accounting (financial) statements to all interested users. At the present stage, the purpose and objectives of the audit do not fully meet the needs of users of accounting (financial) statements, which led to a crisis of confidence in the audit services market. In 2022, the situation in auditing activities has changed significantly due to the fact that unprecedented sanctions in terms of scale and nature have been and are being permanently introduced against our country, which radically changes the strategy for the further socio-economic development of the state. The current situation in Russia requires the mobilization of all resources to protect the national interests of the state. One of the tools of financial security is an independent audit. The article substantiates the role of audit in the modern economy and the importance of mandatory audit in the formation of national security.
Keywords:
audit, statutory audit, national security, audit report, statutory audit criteria
audit, statutory audit, national security, audit report, statutory audit criteria
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