Methodological aspects in the supervision of audit activities

Basics of a methodical approach to implementation of state external audit quality control are set out. The author’s vision of methodological aspects in the work of the Federal Treasury on the supervision of audit activities is disclosed using features of state financial control. The developed methodological approach is based on the relationship with functions of structural subdivisions of the Federal Treasury for the audit’s supervision. The rules and procedures based on methodological support are described in the context of the powers of the Audit Office of the Federal Treasury. The proposed regulations on audit’s state control allow to structure the system the system of methodological support for this area of activity of the Federal Treasury.