The Lima Declaration and the Principles of Public Audit in Russia
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The document discusses principles of public audit in Russia and approaches to improving public audit. It outlines principles from the Lima Declaration, including legality, independence, competence, and objectivity. It also notes problems with public audit legislation, efficiency of external audits, and lack of local control. Approaches to improving the system include adopting a single federal public audit law, strictly implementing the law, gathering public feedback, using information technologies, and developing evaluation criteria.
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Identify and name those
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Q2:
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