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International Accounting
 

Formation of the register of experts-bookkeepers

Vol. 14, Iss. 40, OCTOBER 2011

Available online: 1 November 2011

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Kashirskaya L.V. PhD in Economics, associate professor of chair «Accounting, analysis of economic activity and audit», Astrakhan State Technical University
kashirskaya76@mail.ru

In the article the purposes, problems, subject, object of accounting examination of budgetary establishment, legal bases of judicial examination, an order of formation of Registers of the certified experts-bookkeepers which will allow to obtain the data about the expert-bookkeeper for the purpose of its attraction for manufacture of accounting examination are considered. The conclusion that examination should find wide application as the tool of monitoring of the state resources is drawn, and experts - the bookkeeper should have vocational education.

Keywords: accounting examination, budgetary establishments, the register of the certified experts-bookkeepers

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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