Audit in the State Economic Security System

Abstract

In the research it is proved that constant and progressive development of any country is impossible without providing economic and social security processes. The aim of the article is to determine the state and development trends of state and independent professional audit as a key imperative for the formation of economic security. It is justified that due to financial globalization, complexity and versatility of both interstate and domestic correlation, economy development dynamics are sensitive to crisis occurrences. It is concluded that nowadays due to complicated economic and social conditions questions of justification priorities of state and independent audit development during the formation of state's economic security and the definition of alternative methods of business security are up to date. The state, dynamics and development trends of state and independent external audit were analyzed according to modern economy state. It was defined that audit develops through several key directions that are important for providing the economic security. To increase the positive value of audit in providing the economy security of the state to organizations alternative methods of business protection have to be used alongside with standard audit methods.

The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union

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Análise do impacto da divulgação de fiscalizações públicas no crescimento econômico dos municípios brasileiros

“…Nor et al (2019) evidenced a positive impact of audit opinion on the publication of Indonesian financial statements on websites. Koval, Nazarova, Hordopolov, Kopotiienko, Miniailo, & Diachenko (2019) discuss the role of public audits in the investor's confidence in the economic security of the State relating to disclosure of audit opinion on supporting public institutions.…”

Public sector audit and influence the investment institutional background during a pandemic

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