EXTERNAL AUDIT QUALITY CONTROL: STAGES AND DEVELOPMENT PROSPECTS
B.A. Amanzholova1, P.A. Neverov2
1Novosibirsk State Technical University, Karl Marx ave., 20, Novosibirsk, Novosibirsk region, 630073
2Financial University under the Government of the Russian Federation, Lenina ave., 54, Barnaul, Altai region, 656038
Keywords: аудит, внешний контроль, качество аудита, саморегулируемые организации аудиторов, аудиторское заключение, audit, external control, quality of audit, self-regulatory organizations of auditors, audit report
Abstract
The article presents the analysis of the development of external quality control of auditing activity in Russia. The authors analyze legal framework of audit organizations and individual auditors starting from Provisional regulations to the current edition of the law «Concerning auditing activities». To determine the prospects of external audit quality control the authors studied the indicators characterizing the current condition of external control system and reviewed the structures of audit reports that show the results of activity of audit organizations and individual auditors.
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