ACCOUNTING ASPECTS OF AUDITING THE BUDGET SYSTEM

Authors

  • Ivan Milojevi?, PhD University of Defense, Military Academy, Department of Finance, Belgrade
  • Rosa Andži?, PhD School of economics and management studies, Kragujevac
  • Vladan Vladisavljevi?, MA University of Defense, Military Academy, Department of Finance, Belgrade

DOI:

https://doi.org/10.5937/ekoPolj1801337M

Keywords:

accounting, budget, audit, fnance

Abstract

Until recently the main instrument of state funding, the budget was only controlled by the existing system of a countrys administrative control. Today there is budget audit as a special form of political control, which should contribute to a more appropriate and purposeful budget execution. It is still a condition sine qua non, i.e. an inevitable requirement for healthy public fnances.

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References

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Published

2018-01-20

How to Cite

Milojević, I., Andžić, R., & Vladisavljević, V. (2018). ACCOUNTING ASPECTS OF AUDITING THE BUDGET SYSTEM. Ekonomika Poljoprivrede, 65(1), 337–348. https://doi.org/10.5937/ekoPolj1801337M

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