Yekaterinburg, Russia

State Audit

Государственный аудит

Master's
Language: RussianStudies in Russian
Subject area: economy and administration
University website: urfu.ru/en/
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 complex notion of the ‘provisional’ character of the State is the reason why the attitude of the first Christians toward the State is not unitary, but rather appears to be contradictory. I emphasize, that it appears to be so. We need only mention Romans 13:1, ‘Let every man be subject to the powers that be ... ,’ alongside Revelation 13: the State as the beast from the abyss.
Oscar Cullmann, The State in the New Testament.
State
It is one of the happy incidents of the federal system that a single courageous State may, if its citizens choose, serve as a laboratory; and try novel social and economic experiments without risk to the rest of the country.
Louis D. Brandeis, dissenting, New State Ice Co. v. Liebmann, 285 U.S. 311 (1932).
State
A question like the present should be disposed of without undue delay. But a State cannot be expected to move with the celerity of a private business man; it is enough if it proceeds, in the language of the English Chancery, with all deliberate speed.
Oliver Wendell Holmes, Jr., Virginia v. West Virginia, 222 U.S. 19–20 (1911). The best known use of the phrase "all deliberate speed" is in Chief Justice Earl Warren's opinion of the court, Brown et al. v. Board of Education of Topeka, et al., 349 U.S. 301 (1954).
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