The purpose and function of administrative and legal support audit activity in Ukraine: problems of theory and practice
The article analyzes the educational and methodical, scientific literature and current legislation in order to study theoretical and practical aspects to determine the objectives and functions of the administrative and legal support audit activity in Ukraine. In the article the author defined the concept of purpose of the administrative and legal support audit activity in Ukraine - namely, stability, balance and effectiveness of independent financial control to protect the interests of users of financial and other economic information. Particular attention is paid to the analysis of the content of functions of administrative and legal support audit activity in Ukraine, in particular forecasting and planning; organizational function; exchange rate function; information function. It was found that the function prediction provides sciencebased prediction of a specific system status in the future development of the system and the means necessary to achieve them. Planning function involves the develop ment of a decision on what should be participants in the management process, the situation, the desired outcomes and ways to achieve them. Planned character in providing audit activity covers the whole process of quantitative and qualitative changes of subject and object, the relations between them, provides a direct connection with the terms of the relevant measures of influence, the forecast plan expected results and the like. Organizational function is defined as a sign of any purposeful activity and may be its result. The essence of the control function of administrative and legal support audit activity is to ensure the achievement of the object control of its goals through the establishment of standards, determination made during the same period, the comparison made with the expected result. Information function of administrative and legal support audit activity is informational openness of the market for audit services of its efficiency, the need to reform the system of supervision of auditing, disclosure of information.
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