DRŽAVNA REVIZIJA KAO SPECIFIČNA JAVNA USLUGA

The subject of research is state audit as a public service - state audit and types, its main subjects and object. In the central part of the paper, the public service is conceptually defined, and then the similarities and differences between the state audit service and other types of services are highlighted. Among other things, it was stated that the state audit has certain characteristics, properties and specifics, which arise from the nature of its activities. In essence, those characteristics are its attributes. The aim of this paper is to determine the characteristics, properties and specifics of state audit as a public service and its distinction, primarily from other types of public services. Its purpose is to determine the specifics of the state audit. The results obtained in the research should serve scientific and applied purposes.