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Auditing Regulation in the Republic of Armenia

Author

Listed:
  • Karen I. Alaverdyan

    (Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia)

  • Raffi A. Aleksanyan

    (Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia)

Abstract

The article is focused on a comparative analysis of auditing regulation models existing in the international practice. The authors revealed the main differences between these models and noted that currently in the Republic of Armenia auditing activities are controlled through the state regulation model. The article also determines the five levels of legislative system, which regulates auditing activities in Armenia. In addition, with the help of a number of analytical tools the authors estimate the efficiency of the current system of auditing regulation in the Republic of Armenia.

Suggested Citation

  • Karen I. Alaverdyan & Raffi A. Aleksanyan, 2018. "Auditing Regulation in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 130-135, October.
    • Handle: RePEc:fru:finjrn:180511:p:130-135
    DOI: 10.31107/2075-1990-2018-5-130-135
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    More about this item

    Keywords

    auditing; state regulation; public regulation; mixed model of regulation;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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