The article is devoted to the current topic of audit in budget accounting, which plays a key role in ensuring transparency and efficiency of the use of public funds. The paper discusses the basic principles and methods of auditing used in the budgetary sphere, as well as the regulatory legal acts regulating this process. Special attention is paid to the analysis of existing problems and shortcomings in the budget accounting system, as well as proposals for their elimination. The article presents examples of successful audit practices in various countries, which allows us to identify the best approaches and recommendations for improving the quality of budget control. The conclusion contains conclusions about the importance of auditing for increasing the responsibility of government authorities and optimizing budget expenditures, which in turn contributes to the sustainable development of the economy.
Akbasheva et al. (Thu,) studied this question.
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