ABOUT THE EFFECTIVENESS OF AUDIT IN THE SYSTEM OF FINANCIAL CONTROL THE RUSSIAN FEDERATION
The development of audit as a type of professional activity is directly related to the development and consolidation of property rights. With the development of the company's productive forces, the growth of production concentration and the emergence of equity capital, there was an objective need to protect the rights of property owners. One of the ways of such protection was the audit as an independent way to assess the financial and economic activity of the organization, which at the first stages of the audit was carried out by independent experts in order to identify illegal actions (theft, fraud) by the heads of the enterprise who are not its owners. In today's economy, the goals and objectives of auditing have changed significantly. Thus, today, the very urgent task of developing a specific system of relative indicators characterizing the financial condition of the enterprises in modern market conditions, which is based on the unified approach to calculations, prepared and approved at the state level, which requires official state and municipal support in the development and use of advanced modern technologies and methods of audits, because audits are of interest to a wide range of users.