SELF-REGULATION AND STATE REGULATION OF AUDIT ACTIVITIES
- Authors: Leskova Y.G.1
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Affiliations:
- the Dept. of Civil and Business Law, Samara State University, Samara, 443011, Russian Federation.
- Issue: Vol 18, No 8/1 (2012)
- Pages: 222-228
- Section: Articles
- URL: https://journals.ssau.ru/hpp/article/view/3281
- DOI: https://doi.org/10.18287/2542-0445-2012-18-8/1-222-228
- ID: 3281
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Abstract
The article reveals the urgent problem of relationship between state regulation and self-regulation of auditing activity. The author gives a consistent description of self-regulation on the level of selfregulatory organizations of auditors and the Audit Board, which makes it possible to conclude that there is no integrated concept of self-regulation with its fundamental principles in the current legislation of the Russian Federation.
About the authors
Y. G. Leskova
the Dept. of Civil and Business Law, Samara State University, Samara, 443011, Russian Federation.
Author for correspondence.
Email: morenov.sv@ssau.ru
ORCID iD: 0000-0002-1825-0097
References
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