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ISSUES RELATING TO AUDIT, INSPECTION AND CONTROL IN NON-COMMERCIAL ORGANIZATIONS
Abstract
Currently, there is a range of very serious issues related to the implementation of an accounting and audit process in non-commercial organizations due to the nature of their activities. Over the last decade, important changes aimed at aligning Russian and international accounting caused by the development of the Russian market economy has been made to the existing accounting system. However, methods of accounting and au-dit in non-commercial organizations remained mainly intact. As a result, questions con-cerning audit arise in these organizations. In accordance with the existing laws, non-commercial organizations may perform business activities under condition that profit received from these activities will be spent on fulfillment of statutory tasks and achievement of main goals. Main activities performed by non-commercial organizations are inspected and controlled, while business activities are audited. Moreover, at the leg-islative level, activities and accounting of non-commercial organizations established in certain forms of incorporation are audited from the outset. The article considers the procedure for control and cases of audit in non-commercial organizations as well as some peculiarities and the most typical mistakes revealed during inspections.
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