Elguja Konjaria – Doctor of Economics, Associated Professor of Kutaisi University

Economic Profile N9, May  2011, pp 35-37 

Abstract

After getting state independence in the process of marketing economics it appeared the inevitability of forming independent control service, which conditioned getting the fi nance information, its trustworthy and establishment audit service for quality estimation. This service will give competent expert’s consideration to consumers about economic activities, argument decisions on finance accounts rightness and quality. To study audit activities, showing index, generalization and work out the suggestions in organizational – methodological base for audit activities. Complexity and many-sided research problems and its practical meaning, intercommunication of economic and political process determined to publish the correct approach between historical and logical correlation’s systemic approach, abstraction, analysis and synthesis, induction-deduction, comparative analysis, mathematical prognosis and other methods. It is also used theories from economics, Constitution of Georgia, laws and other normative acts/obtained by the parliament of Georgia. Theoretical base is appearances of modern thinkers, famous economists, fi nances and audits, statistic information, legislative and methodical materials, and normative acts. According to research novelty it can be formed in the following ways: It is well-founded that it must be hurried improved introduction of book-keeping and audit’s international standards in Georgia and it must be inevitable and executive as normative document; It is advisable to shorten audit’s state regulation economics mechanism and role on the expanses of social regulation mechanism; It must be established sanctions for the loss.

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Article in Georgian