Auditing Regulation in the Republic of Armenia

Karen I. Alaverdyan () and Raffi A. Aleksanyan ()
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Karen I. Alaverdyan: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia
Raffi A. Aleksanyan: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia

Finansovyj žhurnal — Financial Journal, 2018, issue 5, 130-135

Abstract: The article is focused on a comparative analysis of auditing regulation models existing in the international practice. The authors revealed the main differences between these models and noted that currently in the Republic of Armenia auditing activities are controlled through the state regulation model. The article also determines the five levels of legislative system, which regulates auditing activities in Armenia. In addition, with the help of a number of analytical tools the authors estimate the efficiency of the current system of auditing regulation in the Republic of Armenia.

Keywords: auditing; state regulation; public regulation; mixed model of regulation (search for similar items in EconPapers)
JEL-codes: M42 M48 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:180511:p:130-135

DOI: 10.31107/2075-1990-2018-5-130-135

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