State Audit

The manual covers the program of ‘State and Municipal Audit’ course for students of School of State Audit (Lomonosov Moscow State University) and describes the basic elements of the fi nancial control, the state fi nancial control and the state audit in Russia. The basic features of the accepted mode of public audit, especially their implementation in the activity of Accounting Chamber of Russia are revealed. The experience of international organizations of the supreme bodies of audit and problems of the state audit standardization in Russia are described.

For students, teachers, scientists and experts, and for all who is interested in the problem.