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Professional Audit Market Development Following the Adoption of the Federal Auditing Law
... body; Secondly, level of professional associations, i.e. control exercised by professional audit associations; Thirdly, intra-firm quality control. The issue of statutory quality control is crucial in struggling with «black [bad-faith] audits» in Russia. The latter phenomenon has been extremely widespread, especially in the regions. The lack of a proper legal framework used to provide a favorable environment for «black» and «pocket» audits. Now that the law has come into effect, it will be ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Federal Auditing Law: Comments
Nikolai Remizov Nikolai Remizov The Federal Auditing Law has come into effect, which is a long-awaited event for Russian auditors and enterprises subject to audit. The need for auditing arose with the start of market reforms in Russia. The former Soviet Russian Law «On Foreign Investments in the Russian Soviet Republic» mentioned the necessity to have financial and business operations of enterprises with foreign interests inspected by audit firms in the Russian Soviet Republic ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

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audit companies business documentation Central Bank Federal Service for Fiscal an foreign audit companies government sector entities information leakage international financial reporting standards ISAs Russia Russian Federation state companies “aggressor countries” “Big Four”