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Professional Audit Market Development Following the Adoption of the Federal Auditing Law
Daria Dolotenkova Daria Dolotenkova A newly adopted Federal Auditing Law meets international audit regulatory requirements. It is a step forward in improving auditing and accounting legislation. In particular, one of the striking features about the law is a streamlined quality control system with three levels of quality control for audit work: Firstly, federal level, i.e. control exercised by a federal audit body; Secondly, level of professional associations, i.e. control exercised by professional audit associations; Thirdly, intra-firm quality ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010