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Self-Regulation in Audit: Main Results

Author

Listed:
  • Leonid Z. Shneydman

    (Ministry of Finance of the Russian Federation)

  • Sergey V. Solomyanyy

    (Ministry of Finance of the Russian Federation)

Abstract

The article presents the results of the analysis of self-regulating organizations activity in 2010-2014.It describes positive and negative effects of the activity of self-regulating organizations on the auditprofession development. The article pays special attention to the role of self-regulating organizations inorganizing audit activity, establishing a comprehensive system of external quality assurance of the auditactivity subjects and ensuring their informational openness.

Suggested Citation

  • Leonid Z. Shneydman & Sergey V. Solomyanyy, 2014. "Self-Regulation in Audit: Main Results," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 5-15, December.
    • Handle: RePEc:fru:finjrn:140401:p:5-15
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    More about this item

    Keywords

    audit; audit activity; self-regulating organizations; audit profession; audit council; external quality assurance; public oversight;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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