Lukin A.G.Samara National Research University (Samara University), Samara, Russian Federation Lagufk@mail.ru ORCID id: not available
Subject The article specifies the classification of financial control on the basis of defining intrinsic differences between such types of control within the financial relations as audit and financial control, which are considered in the context of the theory of auditing and the theory of national economic control respectively. Objectives The aim is to prove that theories of auditing and national economic control are not the competing theories. Each of them is applied to realize various functions of financial relations, where their application is the most optimal and effective. Methods The study draws on the functional analysis of financial relations, methods of historical analysis, abstraction, comparison, generalization and synthesis. Results I propose to clarify the classification of control in the framework of financial relations, and introduce a new pattern of grouping the types of control, i.e. by the method of finance function implementation, where two types are considered, namely ‘auditing’ and ‘financial control’. Conclusions The theory of auditing developed in the middle of the 20th century rests on uniform rules for formation of public financial statements and realizes the control function of financial relations. The auditing assesses the reliability of public reporting. As for financial control, it focuses on realization of administrative function of financial relations. Though the assessment of performance of economic entity through financial results is also one of its tasks.
Keywords: finance, functions of finance, financial control, audit
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