Importance Against the backdrop of sanctions imposed by the European Union, the problem of financial control and audit development is rather significant to increase the national economy's stability at micro- and macrolevels. Objectives The objectives are to perform a retrospective analysis of the government financial control and audit evolvement in Russia, to identify areas of their development and factors improving the sustainability of the audit system. Methods The study employs general scientific methods, i.e. the systems analysis, analysis and synthesis, generalization, analogy, classification, scientific abstraction, formalization, specification, induction and deduction, comparison, typology, observation, description of objects of the research and obtained results. The source material includes fundamental principles and concepts of financial control, works of domestic and foreign authors, laws and regulations on financial control and audit, and International Standards on Auditing. Results We describe stages of financial control development in Russia, system weaknesses in the public finance management and correction actions. The article presents a scientific periodization of developing the audit activities acting as the main form of independent financial control. Furthermore, the article identifies development trends in the audit market and the Russian system of audit. Conclusions and Relevance The State financial control is intended to implement the financial policy of the State and to create conditions for economic stabilization.
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