Russian Federation
Moskva, Moscow, Russian Federation
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.
audit, scoring method, quality of activity, direction of activity, professional judgment, self-regulating organization of auditors, expert
1. Kornai Ya. Socialisticheskaya sistema. Politicheskaya ekonomiya kommunizma. - M.: NP «Zhurnal Voprosy ekonomiki», 2000. - 672 s.
2. Egorov M.E. Samoregulirovanie v auditorskoy deyatel'nosti: kratkie itogi i puti dal'neyshego razvitiya // Auditorskie vedomosti. - 2013. - № 2. - S. 49 - 59.
3. Federal'nyy zakon «O samoreguliruemyh organizaciyah» ot 1 dekabrya 2007 g. № 315 - FZ (v red. ot 03.08.2018).
4. Samuel'son P., Nordhaus U. Ekonomika. - M.: Vil'yams, 2014. - 1360 s.
5. Akindarova N., Chernyavskiy A., Avdeeva D. Rezul'tativnost' byudzhetnyh rashodov v Rossii i stranah OESR // Voprosy ekonomiki. - 2017. - № 2. - S. 30 - 61.
6. Osnovnye pokazateli deyatel'nosti samoreguliruemoy organizacii auditorov v 2020 g. https://www.minfin.gov.ru/ru/perfomance/audit/audit_stat/MainIndex/
7. Azgal'dov G.G. Potrebitel'naya stoimost' i ee izmerenie. - M.: Ekonomika, 1971. - 167 s.
8. Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30 dekabrya 2008 g. № 307 - FZ (v red. ot 11.06.2021).
9. Gutcayt E.M. Teoreticheskie osnovy audita. - 2-e izd., dop. i pere-rab. - M.: OOO «SAM Poligrafist», 2020. - 876 s.
10. Polozhenie o Ministerstve finansov Rossiyskoy Federacii. Utverzhdeno Postanovleniem Pravitel'stva Rossiyskoy Federacii ot 30 iyunya 2004 g. № 329.
11. Administrativnyy reglament po osuschestvleniyu Ministerstvom finansov Rossiyskoy Federacii gosudarstvennogo kontrolya (nadzora) za deyatel'nost'yu samoreguliruemyh organizaciy auditorov. Utverzhden prikazom Ministerstva finansov Rossiyskoy Federacii ot 13.11.2020 № 265n.
12. Doklad ob osuschestvlenii Ministerstvom finansov Rossiyskoy Federacii gosudarstvennogo kontrolya (nadzora) za deyatel'nost'yu samoreguliruemoy organizacii auditorov i ob effektivnosti takogo kontrolya (nadzora) v 2020 g.» https://minfin.gov.ru/ru/perfomance/audit/monitoring/Reports/?id_39=132786
13. Bychkova S.M., Rayhman M.V., Sokolov V.Ya. i dr.; pod red. Sokolova V.Ya. Auditorskiy slovar'. - M.: Finansy i statistika, 2003. - 192 s.
14. Mezhdunarodnyy standart audita 530 «Auditorskaya vyborka».
15. Orlov A.I. Organizacionno - ekonomicheskoe modelirovanie: teoriya prinyatiya resheniy. - M.: KNORUS, 2011. - 568 s.
16. Litvak B.G. Ekspertnye ocenki i prinyatie resheniy. - M.: Patent, 1996. - 271 s.
17. Prioritetnye napravleniya deyatel'nosti Samoreguliruemoy organizacii auditorov Associacii «Sodruzhestvo» na period 2021 - 2023 godov. Utverzhdeno resheniem S'ezda SRO AAS 21 maya 2021 goda (protokol № 16).
18. Romanova A.T., Epshteyn G.L. Metody podderzhki korporativnyh resheniy v usloviyah vysokoy dinamiki sredy. M.: FGBU DPO «Uchebno - metodicheskiy centr po obrazovaniyu na zheleznodorozhnom transporte», 2021. - 284 s.
