Self-Regulation in Audit: Main Results

Leonid Z. Shneydman () and Sergey V. Solomyanyy ()
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Leonid Z. Shneydman: Ministry of Finance of the Russian Federation
Sergey V. Solomyanyy: Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2014, issue 4, 5-15

Abstract: The article presents the results of the analysis of self-regulating organizations activity in 2010-2014.It describes positive and negative effects of the activity of self-regulating organizations on the auditprofession development. The article pays special attention to the role of self-regulating organizations inorganizing audit activity, establishing a comprehensive system of external quality assurance of the auditactivity subjects and ensuring their informational openness.

Keywords: audit; audit activity; self-regulating organizations; audit profession; audit council; external quality assurance; public oversight (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:140401:p:5-15

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