PROBLEMS OF LEGAL SUPPORT OF STATE AND MUNICIPAL AUDIT BODIES

Abstract

The article addresses the problems of legal support for the activities of state and municipal audit bodies. An analysis of scientific studies has been conducted in which the authors express their position on the possibility and feasibility of conducting a state (municipal) audit by control and accounting bodies at the regional (constituent entities of the Russian Federation) and municipal levels (municipal district, municipal and urban district). An analysis of the regulatory framework defining the status of control and accounting bodies and their powers has been carried out. The conclusions are that the further development of the state (municipal) audit should be reflected at the legislative level.