Irkutsk, Russia

State Audit

Государственный аудит

Master's
Language: RussianStudies in Russian
Subject area: economy and administration
University website: bgu.ru/
Audit
An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society". The auditor perceives and recognises the propositions before them for examination, obtains evidence, evaluates the same and formulates an opinion on the basis of his judgement which is communicated through their audit report.
State
State may refer to:
State
The state is a means to an end. Its end lies in the preservation and advancement of a community of physically and psychically homogeneous creatures. This preservation itself comprises first of all existence as a race and thereby permits the free development of all the forces dormant in this race. Of them a part will always primarily serve the preservation of physical life, and only the remaining part the promotion of a further spiritual development. Actually the one always creates the precondition for the other. States which do not serve this purpose are misbegotten, monstrosities in fact. The fact of their existence changes this no more than the success of a gang of bandits can justify robbery
Adolf Hitler, Mein Kampf (1925), Chapter 2: the State
State
While the State exists, there can be no freedom. When there is freedom there will be no State.
Vladimir Lenin, The State and Revolution (1917), Ch. 5
State
The church must be reminded that it is not the master or the servant of the state, but rather the conscience of the state.
Martin Luther King, Jr., Strength to Love (1963), p. 47.
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