TO ASSESS THE ACTIVITIES OF SELF-REGULATORY ORGANIZATIONS OF AUDITORS
Abstract and keywords
Abstract (English):
In the article, from the standpoint of economic theory, the construction of partial and integral assessments of the activity of the SROA is considered through the assessment of the quality of this activity (and not its effectiveness or efficiency). The expediency of using the method of point estimates and its specific application in the construction of these estimates is shown - both from the standpoint of the national economic approach and from the standpoint of the SROA itself. A table of 18 main activities of the SROA is compiled, based mainly on legislative acts. A number of organizational aspects of the evaluation of the SROA activity are analyzed.

Keywords:
audit, scoring method, quality of activity, direction of activity, professional judgment, self-regulating organization of auditors, expert
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