STATE AUDIT IN A DISTORTED MIRROR (RELATED TO THE STUDY BOOK BY PROFESSOR L.I. SERGEEV)

The article analyzes the problems related to the presentation of the basics of public audit in the textbook on the course of the same name for students of higher educational institutions. The analysis has been carried out to what extent the textbook's content corresponds to modern knowledge, relevant legal norms and current issues in the field of state financial control. Contradictions in the description of the structure of state financial control, as well as confusion of terminology of the state audit are revealed. Errors were found in the description of the standardization of state audit and confusion in the disclosure of the principle of effectiveness. Errors and inaccuracies have been identified in the presentation of the activities of the Accounts Chamber of the Russian Federation, regional control and accounting bodies and the International Organization of Supreme Audit Institutions. It is concluded that it is necessary to improve the quality of published works in the field of public audit by developing a conscientious and effective mechanism for reviewing scientific and educational works submitted for publication.