Place of audit in the system of external control of cash transactions
Cash is the object of the most intense attention from many state control and supervisory bodies. However, neither tax nor law enforcement control is able to ensure the interests of users in reliable financial information about cash flows in conjunction with other forms of reporting. In addition, due to the procedural features of these forms of control, they do not comprehensively examine all transactions. The only type of independent control aimed at reducing the specified information risks of external users of the report, including government agencies, is an audit. Today, actions are being taken to involve auditors in state activities to counter money laundering and corruption. The article attempts to generalize the responsibilities of auditors to review compliance with the requirements of the "anti-fraud" and anti-corruption legislation by the audited entities.