Audit of Construction and Repair Costs Financed From Budget Funds

Abstract

The article describes the procedure, sequence, specific features, problematic aspects, shortcomings and proposals for their elimination of the construction audit, and repair costs financed from the budget funds. Problematic aspects are studied, practical proposals that can be implemented in this direction are developed, and recommendations for implementation are given. The requirements for the auditor in the implementation of state financial control have been studied. The rights and obligations of the state financial control bodies, the types of audits, formalization of the results, requirements that must be reflected in the audit document have been considered.