SELF-REGULATION AND STATE REGULATION OF AUDIT ACTIVITIES

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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Copyright (c) 2012 Leskova Y.G.

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