Development and improvement of audit in Russia

Management, Economics, Health, Education and Welfare

Авторы

Богров Евгений Георгиевич

к.э.н., доцент кафедры «Аудит»

Россия, Ростовский государственный экономический университет (РИНХ)

bogrov@rsue.ru

Аннотация

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.

Ключевые слова

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

Рекомендуемая ссылка

Богров Евгений Георгиевич. Development and improvement of audit in Russia // Современные технологии управления. ISSN 2226-9339. — #2 (50). Номер статьи: 5002. Дата публикации: 08.02.2015. Режим доступа: https://sovman.ru/en/article/5002/

Authors

Bogrov Evgenij Georgievich

Candidate of science, Associate Professor of the Department «Auditing»

Russia, Rostov State University of Economics (RINH)

bogrov@rsue.ru

Abstract

Keywords

Suggested citation

Bogrov Evgenij Georgievich. // Modern Management Technology. ISSN 2226-9339. — #2 (50). Art. # 5002. Date issued: 08.02.2015. Available at: https://sovman.ru/en/article/5002/

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.tb-button__content{font-family:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;text-decoration:inherit;text-shadow:inherit;text-transform:inherit}.tb-button__content{vertical-align:middle;transition:all 0.3s ease}.tb-button__icon{transition:all 0.3s ease;display:inline-block;vertical-align:middle;font-style:normal !important}.tb-button__icon::before{content:attr(data-font-code);font-weight:normal !important}.tb-button__link{background-color:#444;border-radius:0.3em;font-size:1.3em;margin-bottom:0.76em;padding:0.55em 1.5em 0.55em} .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="3d9c399fe625e1b972f817a0680229f6"] { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="3d9c399fe625e1b972f817a0680229f6"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 }   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Франчайзинг в сфере услуг как драйвер роста малого бизнеса: проблемы и перспективы

Экосистема в сфере образования: предпосылки и тренды

Анализ агрегированного рейтинга российских вузов как измерительного инструмента

Совершенствование механизма взаимодействия таможенных администраций в сфере электронной торговли

Determinants of revenue of hospitality enterprises in the post-pandemic period based on a scenario approach

Библиографический список

The Federal law from December 01, 2007, № 315-FZ «On self-regulating organizations» [Federal’nyj zakon ot 01 dekabrja 2007 g. № 315-FZ «O samoreguliruemyh organizacijah»].
Federal law 01 December 2014 No. 403-FZ «On amending certain legislative acts of the Russian Federation» [Federal’nyj zakon 01 dekabrja 2014 goda №403-FZ «O vnesenii izmenenij v otdel’nye zakonodatel’nye akty Rossijskoj Federacii»].
The Federal law from December 30, 2008 № 307-FZ «On auditing activity» [Federal’nyj zakon ot 30 dekabrja 2008 g. № 307-FZ «Ob auditorskoj dejatel’nosti»].
http://eak-rus.ru/
http://www.minfin.ru/
http://sroapr.ru/
http://www.auditor-sro.org/
http://www.e-ipar.ru/
http://www.m-auditchamber.ru/
http://www.rkanp.ru/

Development and improvement of audit in Russia

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