THE ROLE OF SELF-REGULATORY AUDITING ASSOCIATIONS IN ARRANGEMENT OF AUDIT ACTIVITIES QUALITY CONTROL
https://doi.org/10.21686/2500-3925-2013-6-14-17
Abstract
The role of self-regulatory organizations in audit activities quality control is revealed in this article. Creation of a united audit association is the basis of certain regulating and auditing functions transfer from the government to the public sector.
About the Author
Zinaida P. Arharova
Moscow State University of Economics, Statistics and Informatics (MESI)
Russian Federation
Russian Federation
References
1. Федеральный закон "Об аудиторской деятельности" от 30.12.2008 года; № 307-ФЗ.
2. Федеральный закон "О саморегулируемых организациях" от 01.12.2007; № 315-ФЗ.
3. Federal Law "On Auditing", 30 December 2008, № 307-FZ.
4. Federal Law "On Self-Regulatory Organizations", 01 December 2007, № 315-FZ.
Review
For citations:
Arharova Z.P. THE ROLE OF SELF-REGULATORY AUDITING ASSOCIATIONS IN ARRANGEMENT OF AUDIT ACTIVITIES QUALITY CONTROL. Statistics and Economics. 2013;(6):14-17. (In Russ.) https://doi.org/10.21686/2500-3925-2013-6-14-17
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