Development and improvement of audit in Russia
Bogrov Evgenij Georgievich
Candidate of science, Associate Professor of the Department «Auditing»
Russia, Rostov State University of Economics (RINH)
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.
audit, audit activity, self-regulating Association, the audited entity, the audit organization
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