AUDIT IN THE MUNICIPAL UNITARY ENTERPRISES
Municipal unitary enterprise shall not be in all cases subject to financial monitoring; audit of the economic indicators that do not fall under the criteria of Federal law may be regulated by the municipality. Authors emphasize expediency of introduction of the current, operational control over financial and economic activity of the municipal unitary enterprises by means of creation of audit commissions by the owner. In the absence in the statutes of the municipal unitary enterprises the responsibilities of the audit should be amended. And the Institute of auditors needs to be developed, developing and implementing an appropriate professional standard.