Audit

The textbook contains such relevant sections as audit activity and its regulation, information technology, big data and analysis in audit, state audit, which provides an understanding of the general and differences between audit as a type of entrepreneurial activity and state audit as financial control over the use of budgetary funds, and also considers the specifics of professional standards, principles of professional ethics and their application in practice. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students enrolled in programs whose curricula include the disciplines of audit and financial control. It can be used in the system of additional professional education and advanced training.