EXTERNAL AUDIT QUALITY CONTROL: STAGES AND DEVELOPMENT PROSPECTS
Abstract
The article presents the analysis of the development of external quality control of auditing activity in Russia. The authors analyze legal framework of audit organizations and individual auditors starting from Provisional regulations to the current edition of the law «Concerning auditing activities». To determine the prospects of external audit quality control the authors studied the indicators characterizing the current condition of external control system and reviewed the structures of audit reports that show the results of activity of audit organizations and individual auditors.
About the Authors
B. A. Amanzholova
Novosibirsk State Technical University
Russian Federation
Doctor of Economics, Professor, Head of Chair of Accounting and Statistics
Russian Federation
Doctor of Economics, Professor, Head of Chair of Accounting and Statistics
P. A. Neverov
Financial University under the Government of the Russian Federation Barnaul Branch
Russian Federation
Russian Federation
References
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Review
For citations:
Amanzholova B.A., Neverov P.A. EXTERNAL AUDIT QUALITY CONTROL: STAGES AND DEVELOPMENT PROSPECTS. Vestnik NSUEM. 2015;(2):192-204. (In Russ.)
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