ACCOUNTING AND AUDIT

STEFANIUK Ihor

Impartial principles of performing external audit of local budgets

The necessity of performing external audit of local budgets by the Accounting Chamber of Ukraine by disclosing existing types of relationships between state and local governments and through the analysis of foreign experience of the state financial control over local budgets is defined.

Keywords:objects of state financial control, public finance, the powers delegated by the state, the relationship between the state and local budgets, control of local budgets, internal and external audit of the use of local budgets.

STEFANIUK I. . Impartial principles of performing external audit of local budgets / I. . STEFANIUK // Фінанси України. - 2012. - № 6. - C. 88-96.