Importance The article addresses prerequisites for emergence, purposes of creation, nature of operations and specifics of functioning of domestic institutions of audit and fiscal office at the beginning of the 18th century. Objectives The main objective of the research is to specify and systematize regulatory bases of auditor and fiscal offices in Peter the Great’s Russia, to reveal peculiarities and logic of these institutions development, and to search for the origin of Russian financial audit. Methods The study rests on the methodology of historical and comparative approach, and employs historical and genetic, problem and chronological, historical and typological methods. Results We specified the structure, sequence and periods of enactment of legislative documents that determined the creation of State institutions of audit and fiscal offices in Russia at the beginning of the 18th century; characterized organizational aspects and the content of activity of each of the specified services; revealed similarities and defined distinctions in areas of jurisdiction, functional duties, ways and methods of realization of office functions by the institutions of the Russian audit and fiscal offices and the modern institution of national audit. Conclusions The studyproves that fiscal service of the beginning of the 18th century is the first institution of Russian financial control. It triggered the formation of the methodology and techniques for obtaining and assessing the audit evidence that are widely used in the modern auditing practice in the form of audit procedures.
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