Modern Format of Audit Activity Regulation

نویسندگان

چکیده

The focus of this article is the paradigm regulation auditing activities at present stage. subject study a number provisions Concept development until 2024. This program document determined further vector state and self-regulation activities. separate novelties legislation in context modern format audit activity are analyzed. summarizes emergence "regulatory triangle" services market connection with granting control powers to Bank Russia, which leads excessive main changes institute noted: updating conceptual apparatus, abandoning standardization numerical composition self-regulating organization. provides an assessment two-level system requirements imposed on subjects activity. Positively assessing institution mandatory requirements, author skeptical about second direction - recommendations. Consideration recommendations as prototype standards self-regulatory organization not reflected auditing. problems due Russia outlined. sees opportunity improve quality provided form return practice issuing qualification certificates certain areas, particular, "audit credit institutions". Thus, strict filtering should be carried out stage access market, under model remain Federal Treasury refusal standardize activities, functioning only one devalues very idea self-regulation. Under such conditions, does act worthy alternative or continuation regulation.

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ژورنال

عنوان ژورنال: Ûridi?eskie issledovaniâ

سال: 2022

ISSN: ['2409-7136']

DOI: https://doi.org/10.25136/2409-7136.2022.9.38731