Methodology for auditing the effectiveness of the use of public resources in the context of the " new " CAA 104

Egorova Irina Sergeevna

doi:doi:10.12737/1998-0701-2021-7-6-3-14

Methodology for auditing the effectiveness of the use of public resources in the context of the

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METHODOLOGY FOR AUDITING THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN THE CONTEXT OF THE " NEW " CAA 104

Journal: AUDITOR Volume 7 № 6 , 2021

Rubrics: THEORY AND PRACTICE OF AUDIT

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Egorova Irina Sergeevna ¹

Author and publication information

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:

27.07.2021

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.

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