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The paper aims to explore the significance of auditing in budget accounting for public funds, emphasizing efficiency and transparency.

Audit in Budget Accounting

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The paper aims to explore the significance of auditing in budget accounting for public funds, emphasizing efficiency and transparency.
Discussion of auditing principles and methods in budget accounting.
Analysis of regulatory legal acts associated with budget audits.
Review of successful audit practices from various countries.
Identified existing problems in the budget accounting system.
Proposed solutions for enhancing budget accounting practices.
Highlighted the role of auditing in optimizing expenditure and fostering economic sustainability.

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Audit measures improve transparency and accountability in budget accounting, highlighting effectiveness in public spending.

Akbasheva et al. (2025) studied this question.

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