The Professional and Entrepreneurial Element in Auditing
Oleg Vladimirovich Andrienko,
Sergei Pavlovich Zhukov,
Vladimir Vladimirovich Kiz
et al.
Abstract:The trust of society, investors, banks, and the state in the published information of economic entities is ensured through auditing, making auditing a public-legal function. The authors have analyzed the current state of the audit services market in Russia. As a result of the analysis conducted, inconsistencies in the state regulation of this function have been identified. Self-regulation of auditing in Russia, under the conditions of a non-alternative self-regulatory organization and strict control measures b… Show more
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