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The document ceased to be valid since  August 1, 2014 according to Item 2 of the Order of the Ministry of Finance of Ukraine of 26.06.2014 No. 728

It is registered

in the Ministry of Justice of Ukraine

October 27, 2008.

No. 1037/15728

ORDER OF THE HEAD CONTROL AND AUDITING DEPARTMENT OF UKRAINE

of August 4, 2008 No. 300

About approval of the Technique of carrying out the state financial audit of activities of subjects of managing by bodies of the public control and auditing service

(as amended on on January 30, 2009)

According to Item 12 of the Procedure for carrying out by bodies of the public control and auditing service of the state financial audit of activities of subjects of the managing approved by the resolution of the Cabinet of Ministers of Ukraine of 25.03.2006 of N 361, of PRIKAZYVAYU:

1. Approve the Technique of carrying out the state financial audit of activities of subjects of managing by bodies of the public control and auditing service it (is applied).

2. To management of centralized internal audit of GLAVKRU (Shchepotyev N. P.) together with Department of legal work of GLAVVKRU (Maneshkin O. A.) provide submission of this order on state registration in the Ministry of Justice of Ukraine.

3. To the chief of General department of Management of administrative providing (Myakshilo N. G.) to bring this order to the attention of vice-chairmen, heads of structural divisions of GLAVKRU, control and auditing managements in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

4. To impose control over the implementation of this order on the vice-chairman of GLAVKRU Dmitrenko G. V.

 

Chairman M. I. Sivulsky

Approved by the Order of the Head control and auditing department of Ukraine of August 4, 2008 No. 300

Technique of carrying out the state financial audit of subjects of managing by bodies of the public control and auditing service

I. General provisions

1. This Technique is developed according to Article 2, 8 Laws of Ukraine "About the public control and auditing service in Ukraine" and Item 12 of the Procedure for carrying out by bodies of the public control and auditing service of the state financial audit of activities of subjects of the managing approved by the resolution of the Cabinet of Ministers of Ukraine, of 25.03.2006 N 361.

Action of this Technique does not extend to budgetary institutions.

2. For the purpose of this Technique terms are used in such value:

the audit report - the document which is constituted by the head of group of statutory auditors (statutory auditor) in accordance with the established procedure by results of carrying out the state financial audit;

audit procedure - procedure and the sequence of actions of the auditor for receipt of necessary auditor proofs on the specific site of audit;

the statutory auditor - the official of body of the public control and auditing service (further - GKRS) who is given authority on audit implementation;

efficiency - achievement of the best result (effect) when using certain amount of material and financial resources;

audit method - set of methods by means of which the condition of the objects which are subject to audit is estimated. Belong to structure of such acceptances:

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