Державний фінансовий аудит виконання місцевих бюджетів

Abstract

The qualification work summarizes the theoretical knowledge and practices of organizations and methods of state financial audit of the implementation of local budgets and the development of directions for its improvement. The conceptual bases and essence of the state financial audit of the implementation of local budgets are analyzed in the scientific works of domestic and foreign scientists; the activity of the State Audit Service of Ukraine as a subject of state financial control is characterized; the planning and organization of the state financial audit of the budget was studied. Based on the results of the study, conclusions and directions for improving the methodology and organization of the state financial audit of the implementation of local budgets were formulated.