IMPROVING THE LEGAL FRAMEWORK FOR THE APPLICATION OF NATIONAL ACCOUNTING STANDARDS IN AZERBAIJAN

Abstract

Among the various types of financial control, the main place is occupied by audit control. Due to the fact that, by creating an opportunity for the successful implementation of the financial and economic policy of the state and the establishment of financial stability, the audit serves to comply with the law, protect property, correct, convenient and economical use of financial resources, as well as various violations of budgetary and financial discipline, helps to identify , creates conditions for the identification of illegally spent funds and their recovery.