This article discusses the budget system, areas it covers, national accounting systems of countries in international practice and their specific features. Also discussed are Continental European model (development system through legislative initiative), British initiative consultant accountants) United States influence general accountants engineers).

The work is devoted to the study of formation and development auditing in Leningrad St. Petersburg, from end 20th century until now. main task authors assess role Petersburg School Audit financial control system USSR Russia, as well influence individual scientists on Audit. summarized data numerous scientific sources, identified scientists, practitioners public figures who contributed audit. pa...