Abstract
The economic essence and goals of public audit are revealed. The concept and history of social audit are considered. The necessity of formation of the institute of public audit in Ukraine is substantiated. The foreign experience of social audit in the management of the state is analyzed. The meaning of the term "audit of the public sector" is clarified in the conditions of functioning of the public-audit model of state control in the countries of the European Union. The tendencies of public sector audit organization are summarized, which in the context of European integration will help to formulate conceptual foundations of the establishment of the public and social audit institution in Ukraine.
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