This article highlights the key provisions of the Federal Law «On Auditing» associated with obtaining the qualification certificate of the auditor, analyzed the actual results of putting candidates simplified and general examinations, systematically committed by them during exams error.
auditors, audit firms, audit activities, auditor qualification certificate, qualifying examination
1. Federal´nyy zakon ot 30.12.08 № 307-FZ «Ob auditorskoy deyatel´nosti».
2. Filippovskaya, O.V. Samoreguliruemye organizatsii audi ta: preimushchestvo novogo zakona i ego razvitie. Nauchnye truda filiala VZFEI v g. Kurske (po materialam Kh Mezhdunarodnoy nauchno-prakticheskoy konferentsii «Sotsial´no-ekonomicheskoe razvitie Rossii: problemy, tendentsii, perspektivy» (g. Kursk, 20 maya 2011 g.)) / O.V. Filippovskaya; pod red. kand. ekon. nauk L.A. Dremovoy. - Kursk, 2011.
3. Filippovskaya, O.V. Poluchenie kvalifikatsionnogo attestata: vchera, segodnya, zavtra. Nauchnye truda filiala VZFEI v g. Kurske (po materialam KhI Mezhdunarodnoy nauchno-prakticheskoy konferentsii «Sotsial´no-ekonomicheskoe razvitie Rossii: problemy, tendentsii, perspektivy» (g. Kursk, 25 maya 2012 g.)) / O.V. Filippovskaya; pod red. kand. ekon. nauk L.A. Dremovoy. - Kursk, 2012.
