One of the forms of current control over the activities of market participants is the audit, the role of which with the development of market relations only increases, which contributes, including the legislative consolidation of the need for various forms of audit. At the same time, one of the basic principles of the audit is the independence of the auditor. In this article it is offered to investigate its current regulation and ways of its improvement.
|State||Published - 2019|
- principles of activity of the auditor
- the principle of independence of activity of the auditor
- принцип независимости деятельности аудитора
- принципы деятельности аудитора