Financial Statement Audit

Abstract

In the Manual „Financial Statement Audit” are established components and elements of financial reporting in the private and public sectors. In the Manual are reviewed the following issues: International Financial Reporting Standards (IFRS); International Public Sector Accounting Standards (IPSAS); Financial Statement Audit Regulation Practices and Standards; Electronic system of public finance management and accounting in the electronic service system of the state treasury; PEMPAL - Public Expenditure Management Peer Assisted Learning and PULSAR -The Public Sector Accounting and Reporting Program; Peculiarities of Financial Statement Audit and issues related to it. The Manual `Financial Statement Audit” is focused on mastering the business administration profile doctoral educational programs. It will also be useful for modern financial management practitioners to ensure effective entrepreneurial activities.