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Article

О соотношении аудита, финансового контроля и ответственности за нарушения бюджетного законодательства

The paper investigates the ratio of financial control and liability for violations of budget legislation (fiscal liability). Author considered the problem emerged in recent times of the relation of control and audit in the Russian financial law, as well as the issues of implementation of the results of the control measures and audits in the field of public finance.