IMPROVEMENT OF AUDIT ACTIVITY AND AUDIT INSTITUTIONS IN AUDITING INDUSTRY BASED ON THE EXPERIENCE OF DEVELOPED COUNTRIES

Abstract

This is it in the article developed countries audit activity, regulatory bodies of audit activity and their specific features are highlighted. In particular, auditing activities in American and Asian countries, National Audit Office of Great Britain administration, its structure and composition, activities of the French Court of Accounts, Germany Account of the ward the main work activities and tasks are described. The multi-level system of audit activity of these countries is analyzed and studied.