Template-Type: ReDIF-Article 1.0
Author-Name: Karen I. Alaverdyan  
Author-Email: karen.alaverdyan@minfin.am
Author-Workplace-Name: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia
Author-Name: Raffi A. Aleksanyan  
Author-Email: raffi.aleksanyan@minfin.am
Author-Workplace-Name: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia
Title: Auditing Regulation in the Republic of Armenia
Abstract: The article is focused on a comparative analysis of auditing regulation models existing in the international practice. The authors revealed the main differences between these models and noted that currently in the Republic of Armenia auditing activities are controlled through the state regulation model. The article also determines the five levels of legislative system, which regulates auditing activities in Armenia. In addition, with the help of a number of analytical tools the authors estimate the efficiency of the current system of auditing regulation in the Republic of Armenia.
Classification-JEL: M42, M48
Keywords: auditing, state regulation, public regulation, mixed model of regulation
Journal: Finansovyj žhurnal — Financial Journal
Pages: 130-135
Issue: 5
Year: 2018
Month: October
DOI: 10.31107/2075-1990-2018-5-130-135
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2018/5/statii/fm_2018_5_11.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:180511:p:130-135