Foreign practice of price performance audit

The article considers the main issues of conducting an audit in foreign countries. The regulation of prices and tariffs on goods of natural monopolies is carried out mainly at the departmental level without due regard to the socio-economic consequences of decisions made. Current legislation does not provide market participants with information on the dynamics of prices and tariffs for the medium term. Moreover, it allows a change in previously made decisions on the size of price adjustments in the direction of their increase. Experience in conducting pricing audits in developed countries shows the existence of common and different principles for conducting pricing audits. The general principles of conducting a state audit in developed countries are based on a number of articles of the Lima Declaration of control guidelines. In addition, the government policy for conducting pricing audits is based on the rules for conducting public debt audits outlined in the International Standards of Supreme Audit Institutions (ISSAI) developed by the International Organization of Supreme Audit Institutions (INTOSAI). Due to the difference in organizational structures and the specifics of Supreme Audit Institutions (SAI), not all International Organization of Supreme Audit Institutions (INTOSAI) standards can be applied in the process of establishing procedures for conducting a state audit of pricing in the field of public procurement. In this connection, the Supreme Audit Institutions (SAI) has the opportunity to develop official standards based on the Fundamental Principles of Performance Auditing. In the formation of their own standards, Supreme audit Institutions (SAI) must take into account the fundamental principles and standards.

аудит, эффективность ценообразования, цена, ценовая политика, рентабельность, себестоимость продукции, стоимость, тариф, аудит, баға белгілеудің тиімділі, баға, баға саясаты, рентабельділік, өнімнің өзіндік құны, құн, тариф, audit, pricing efficiency, price, pricing policy, profitability, production cost, cost, tariff

1. Temporary instructions to the Code: https://www.cambridge.org/core/books/australian-cartel-regulation/fault-elements-of-the-cartel.

2. US Tax Code “IRC”: https://www.irs.gov/individuals/international-taxpayers/classification-of-taxpayers-for-us-tax-purposes.

3. Директивы ЕС (The EU Procurement Directives): https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32004L0038.

4. Bidding Law: https://www.cambridge.org/core/books/legal-publishing-in-antebellum-america/bidding-for-law-books/01B83AD4F45BF313737805D673224ACC.

5. Law of the Cartel Law: https://www.cambridge.org/core/books/australian-cartel-regulation/fault-elements-of-the-cartel-offences/243633E781C3B1EAE27E8A75E52AF4A7.