THE CONVERGENCE OF THE STATE AUDIT AND AUDIT OF COMMERCIAL ORGANIZATIONS
In article on the basis of the analysis of the evolution of the audit, as a professional activity, infrastructure of the market economy, reveals tendencies of its development in modern conditions. Indicated the features of the current phase of reform and modernization audit activities aimed at the development of a strategic approach, proactive risk identification and searching measures to reduce negative influences of external and internal changes on the results of operations of the audited companies. This corresponds to the satisfaction of the business community. One of the directions of development of audit becomes a greater harmonization and coherence cooperation of state control with audit organizations and regulatory convergence of the state audit and audit of commercial structures. This question is at the center of this article.