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Regular version of the site

Legal Regulation of Audit

Student: Pavel Balykin

Supervisor: Omar Rashidov

Faculty: Faculty of Law

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2020

Financial control institutions, including the provision of audit and related services, are becoming important in the conditions of dynamic development of the market economy. Taking into account the current realities of the development of the economic system and the Institute of auditing, it is necessary to make attempts to improve the mechanism of legal regulation of relations arising in this area. However, in 2020, another year of application of the Federal law “on audit activities” (2008) is expected without major reforms. The purpose of the study is to try to understand what are the main current trends in the legal regulation mechanism, on the basis of which they were formed, as well as what steps should be taken to further develop the legal regulation of audit activities in the Russian Federation. This paper discusses the basic issues of understanding the linguistic aspects of the chosen topic, upholding the principles of auditing, the legal status of the subjects and the history of the development of the national system of legal regulation of this Institute, the differences between the two Federal legislative acts devoted to the regulation of audit institution in the Russian Federation, and also analyses the new bill, which the authors imply drastic changes in the current arrangement. The results obtained indicate that the current system of regulatory and legal regulation of audit activities in the Russian Federation is at a transitional stage of its development, and the existing problems are caused by the imperfection of the current domestic legislation. For further development of the Institute of providing audit activities, it is necessary to improve the system of interaction of control bodies and carry out legislative reforms, taking into account the opinion of the professional community. In addition, the market for providing audit services and related services is in urgent need of qualified specialists, which requires taking measures to increase the attractiveness of the audit profession in our country.

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