Kaluga, Russian Federation
Th e article examines the problems of the functioning of self-regulation of audit activity in Russia, identifi ed on the basis of analysis of the results of the activity of Self-Regulatory Organization of Auditors. Th e conclusion is made that the further development of the self-regulation system with considering the accumulated experience in the direction of optimizing the supervisory process, expanding the fi nancial base, improving the methodological assistance to auditors and their interaction, is timely.
audit activity, self-regulation, self-regulatory organization of auditors, external quality control.
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