Elena Bergal Department of Analysis, Statistics and Finance Kuban State University   bergall@bk.ru; finansgov@bk.ru Krasnodar, Kuban region 350040 Russia   bergall@bk.ru     Biographical Sketch: Bergal Elena Viktorovna, 51 years old. Total work experience in the Kuban State University is 28 years. In 1998 she received the title of candidate of economic sciences. Scientific research on the theme “Financial resources of municipal authorities”. In 2005 awarded the title of associate professor. From 1999 to 2014 she worked in the public service. In addition, she taught at the Kuban State University. The Russian electronic library takes into account information about 67 of my scientific and educational works. His research interests are state audit, public finance, standardization of accounting and financial statements.   Primary Research Focus: State audit and accounting   JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General M4 : Accounting and Auditing: General