MODERN CONCEPT OF DEVELOPMENT OF AUDIT ACTIVITY IN RUSSIA
Abstract and keywords
Abstract (English):
The article discusses changes in the legislation of auditing in relation to the subject of the audit, preparation and signing of an audit report, regulation of audit activities, external control of the activities of audit organizations, auditors.

Keywords:
concept, audit, related services, other services related to auditing, register of auditors and audit organizations, quality control of audit services
References

1. Federal'nyy zakon №307-FZ ot 30.12.2008g. «Ob auditorskoy deyatel'nosti»

2. Federal'nyy zakon №248-FZ ot 31 iyulya 2020 g. «O gosudarstvennom kontrole (nadzore) i municipal'nom kontrole v Rossiyskoy Federacii» (s izmeneniyami i dopolneniyami ot 11 iyunya, 2 iyulya 2021 g.)

3. Federal'nyy zakon ot 2 iyulya 2021 g. N 359-FZ "O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federacii i priznanii utrativshimi silu otdel'nyh polozheniy zakonodatel'nyh aktov Rossiyskoy Federacii" (dokument ne vstupil v silu);

4. Osnovnye napravleniya razvitiya auditorskoy deyatel'nosti v Rossiyskoy Federacii na period do 2024 goda. Utverzhdeny Prikazom Ministerstva Finansov RF 29.11.2019 g. №1592;

5. Plan meropriyatiy («dorozhnaya karta») po realizacii Osnovnyh napravleniy razvitiya auditorskoy deyatel'nosti v Rossiyskoy Federacii na period do 2024 goda, utverzhden Ministrom finansov RF 27.03.2020 g.

6. Koncepciya razvitiya auditorskoy deyatel'nosti v Rossiyskoy Federacii do 2024 goda, utverzhdena rasporyazheniem Pravitel'stva Rossiyskoy Federacii ot 31 dekabrya 2020 g. № 3709-r;

7. Plan meropriyatiy po realizacii koncepcii razvitiya auditorskoy deyatel'nosti v Rossiyskoy Federacii do 2024 goda, utverzhden Prikazom Ministerstva finansov RF 12.02.2021 g. №68;

8. Informacionnoe soobschenie Minfina RF ot 1 iyulya 2021 g. № IS-audit-45

9. Informacionnoe soobschenie ot 6 iyulya 2021 g. № IS-audit-46/1

10. Informacionnoe soobschenie Minfina RF ot 7 iyulya 2021 g. № IS-audit-46/2

11. Informacionnoe soobschenie Minfina RF ot 8 iyulya 2021g. №IS-audit-46/3

12. Informacionnoe soobschenie Minfina RF ot 9 iyulya 2021 g. № IS-audit-46/4

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