Origin of russian institutes of financial controle
Pavel P. BARANOV
Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Aleksandr A. SHAPOSHNIKOV
Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
JEL classification: М41, М42, N23
Abstract
Importance Main items of research in the present article are prerequisites of emergence, the creation purpose, and the content of activity and feature of functioning of domestic institutes of an audit and fiscal offices at the beginning of the 18th century.
Objectives The main objective of research is specification and systematization of standard and legal bases of auditor and fiscal offices in Russia of Peter the Great’s era, and detection of features and regularities of development of the specified institutes and historical search of sources of modern Russian audit of financial statements.
Methods Research is based on methodology of historical and comparative approach in the context of which historical and genetic, problem and chronological, historical and typological methods are applied.
Results As a result of research the structure, sequence of acceptance and the periods of commissioning of the legislative documents that have defined creation of the state institutes of an audit and fiscal offices in Russia at the beginning of the 18th century are specified. Organizational aspects and the valid content of activity of each of the specified services are characterized. Authors reveal the similarities and define distinctions in areas of jurisdiction, functional duties, ways and methods of realization of office functions by institutes of the Russian audit, fiscal offices and institute of modern domestic audit.
Conclusions and Relevance Conducted research has allowed to create set of the arguments for refusal of interpretation of a military auditor office of Peter’s times as predecessor of domestic audit of financial statements. On the contrary, it is proved that fiscal service of the beginning of the 18th century is the first institute of the Russian financial control within which formation of methodology and methodical methods of receiving and an assessment of the auditor evidence, which are widely used in modern auditor practice in the form of auditor procedures has begun.
Keywords: audit office, fiscal office, audit, legal acts, functional duties
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