Development and improvement of audit in Russia

Authors

Bogrov Evgenij Georgievich
Candidate of science, Associate Professor of the Department «Auditing»
Russia, Rostov State University of Economics (RINH)
bogrov@rsue.ru

Abstract

December 2, 2014, entered into force the Federal law «On amendments to certain legislative acts of the Russian Federation» from 01.12.2014, that makes significant changes to the Federal law «On auditing activities». The main changes that await the scope of audit activities, associated with the transition to international standards of auditing (ISA), with the definition of the subject of audit activities and the scope of the statutory audit, the order of carrying out of competitions with requirements for auditing organizations and other aspects.

Keywords

audit, audit activity, self-regulating Association, the audited entity, the audit organization

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Suggested citation

Bogrov Evgenij Georgievich

Development and improvement of audit in Russia// Modern Management Technology. ISSN 2226-9339. – #2 (50). Art. # 5002. Date issued: 2015-02-08 . Available at: https://sovman.ru/en/article/5002/

References