Audit in the National Security System of the State

Abstract

Being the only independent type of financial control, it is the audit that provides, in accordance with the legally established procedure, an official opinion on the reliability of accounting (financial) statements to all interested users. At the present stage, the purpose and objectives of the audit do not fully meet the needs of users of accounting (financial) statements, which led to a crisis of confidence in the audit services market. In 2022, the situation in auditing activities has changed significantly due to the fact that unprecedented sanctions in terms of scale and nature have been and are being permanently introduced against our country, which radically changes the strategy for the further socio-economic development of the state. The current situation in Russia requires the mobilization of all resources to protect the national interests of the state. One of the tools of financial security is an independent audit. The article substantiates the role of audit in the modern economy and the importance of mandatory audit in the formation of national security.