ACCOUNTING ASPECTS OF AUDITING THE BUDGET SYSTEM

Abstract

Until recently the main instrument of state funding, the budget was only controlled by the existing system of a countrys administrative control. Today there is budget audit as a special form of political control, which should contribute to a more appropriate and purposeful budget execution. It is still a condition sine qua non, i.e. an inevitable requirement for healthy public fnances.

Keywords

• accounting, budget, audit, fnance