Russian Federation
The article deals with external eff ects (mostly negative) and their manifestation in the audit. It is shown that accounting, audit and a number of related areas of activity can generate both positive and negative external eff ects. The article examines the similarities and diff erences of negative externalities in the environment and in auditing. Several models of externalities formation in audit and related areas are briefl y described.
audit, accounting, external eff ects, harmful emissions, damage fee, externalities.
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