State control as an instrument for financial regulation of the market of audit services

DOI

10.2991/ispcbc-19.2019.119How to use a DOI?

Keywords

audit services market, audit activities, external assessment of improving the quality of audit services, results of planned external assessment of audit services, self-regulating organizations of auditors, impact measures based on audits of market quality of audit services, Audit Council, digital economy, anti-corruption

Abstract

This paper is dedicated to the regulation of activities in the audit market at the stage of forming the foundations of the digital economy, and a set of measures to control and improve the quality of audit activities in general. We review the issues of regulation of the market of audit services by a number of regulatory acts, and the performance of audit organizations to be checked and monitored by state bodies and public organizations, where the control functions are carried out by the Ministry of Finance of the Russian Federation, the Audit Council, the self-regulating organizations of auditors, and the Federal treasury.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - A. Petrova
AU  - E. Pokivailova
PY  - 2019/08
DA  - 2019/08
TI  - State control as an instrument for financial regulation of the market of audit services
BT  - Proceedings of the International Scientific-Practical Conference “Business Cooperation as a Resource of Sustainable Economic Development and Investment Attraction” (ISPCBC 2019)
PB  - Atlantis Press
SP  - 148
EP  - 151
SN  - 2352-5428
UR  - https://doi.org/10.2991/ispcbc-19.2019.119
DO  - 10.2991/ispcbc-19.2019.119
ID  - Petrova2019/08
ER  -