The audit quality check in Russia in modern conditions is researched. The relevant regulatory material is analyzed. It is shown that the current system of audit quality control is three-tiered and the most signifi cant role in the organization and methodological support of audit quality control is given to self-regulating organizations of auditors. In addition, requirements for the implementation of external audit quality control in the audit organizations are formulated.
Audit Quality Check in Russia
Written by O. M. Rybakova
Keywords: audit; rules (standards) of audit; audit quality control; self-regulating organizations of auditors.
References
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