Template-Type: ReDIF-Article 1.0
Author-Name: Leonid Z. Shneydman
Author-Email: p1135_ss@minfin.ru
Author-Workplace-Name: Ministry of Finance of the Russian Federation
Author-Name: Sergey V. Solomyanyy
Author-Email: p1135_ss@minfin.ru
Author-Workplace-Name: Ministry of Finance of the Russian Federation
Title: Self-Regulation in Audit: Main Results
Abstract: The article presents the results of the analysis of self-regulating organizations activity in 2010-2014.It describes positive and negative effects of the activity of self-regulating organizations on the auditprofession development. The article pays special attention to the role of self-regulating organizations inorganizing audit activity, establishing a comprehensive system of external quality assurance of the auditactivity subjects and ensuring their informational openness.
Classification-JEL: M42
Keywords: audit, audit activity, self-regulating organizations, audit profession, audit council, external quality assurance, public oversight
Journal: Finansovyj žhurnal — Financial Journal
Pages: 5-15
Issue: 4
Year: 2014
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/4/01.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:140401:p:5-15