Public audit: theory and practice.

The article states that the concept of «public audit» at the stage of development of this sphere does not fully reflect its essence, so there is a need to clarify and supplement this definition. The essence and content of auditing activity in Ukraine is disclosed, the author 's vision of the term «public audit» is offered in the context of the formation of a still imperfect system of public auditing model of state financial control in Ukraine. The regulatory framework for the regulation of public audit activities in Ukraine has been studied. The definitions that apply in the field of public audit are systematized, classified and specified, and their definitions are given, which are taken from the normative and legal acts. The object-subject structure of public audit is described, as well as the purpose and main objectives of public audit are defined