БЮДЖЕТТІК БАҒДАРЛАМАЛАР ӘКІМШІСІНІҢ  ШОҒЫРЛАНДЫРЫЛҒАН ҚАРЖЫЛЫҚ ЕСЕПТІЛІГІНЕ  АУДИТ ЖҮРГІЗУ ӘДІСТЕМЕСІ

Дамира Жамиева

doi:10.55871/2072-9847-2022-54-1-37-45

Vol. 54 No. 1 (2022), Theory and methodology

Vol. 54 No. 1 (2022)

AUDIT METHODOLOGY OF THE CONSOLIDATED FINANCIAL STATEMENTS OF THE ADMINISTRATOR OF BUDGET PROGRAMS

Theory and methodology

https://doi.org/10.55871/2072-9847-2022-54-1-37-45

Published 2022-03-31

Дамира Жамиева⁺⁻

Дамира Жамиева

Евразийский Национальный университет им. Л.Н. Гумилева

PDF (Kz)

Keywords

audit of the consolidated financial statements of the administrator of budget programs
consolidated financial statements
ISSAI
state auditor
extrapolation

How to Cite

Жамиева, Д. (2022). AUDIT METHODOLOGY OF THE CONSOLIDATED FINANCIAL STATEMENTS OF THE ADMINISTRATOR OF BUDGET PROGRAMS. «МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ», 54(1), 36–43. https://doi.org/10.55871/2072-9847-2022-54-1-37-45

Abstract

This article discusses the stages and features of the audit of the consolidated financial statements of the administrator of budget programs. The purpose is to analyze the methodology for preparing the audit of consolidated financial
statements in the context of regulatory acts. To achieve this goal, the author is guided by regulatory legal acts regulating the preparation of consolidated financial statements, determines ways to solve problematic issues of consolidation. In conclusion, methodological approaches to the audit of consolidated financial statements are proposed, which contribute to improving the
efficiency and quality of the audit mechanism at all its stages, and also contain proposals for amendments to the legislation on auditing on issues related to the audit of consolidated financial statements.