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АУДИТ В БЕЛАРУСИ ПО НОВОМУ ЗАКОНУ: ПРОБЛЕМЫ, ПЕРСПЕКТИВЫ, ПРЕДЛОЖЕНИЯ ПО РАЗВИТИЮ // Audit in Belarus under new law and in new environment: first results, problems, prospects

Author

Listed:
  • Коротаев, Сергей Леонидович

    (Білоруський державний економічний університет)

  • Немеровец, Андрей Викторович

    (директор ТОВ «АудітІнком»)

Abstract

The article analyzes the first results of application of the new law of the Republic of Belarus «On audit activity» since the 01.01.2014. The authors identify the problems inherent in auditing, propose specific measures to solve these problems, and to create the necessary conditions for the further development of audit. Анализируются первые итоги применения с 01.01.2014 года нового Закона Республики Беларусь «Об аудиторской деятельности», выявляются проблемы, присущие аудиторской деятельности, предлагаются конкретные меры по решению этих проблем, а также по созданию необходимых условий для дальнейшего развития аудита.

Suggested Citation

  • Коротаев, Сергей Леонидович & Немеровец, Андрей Викторович, 2016. "АУДИТ В БЕЛАРУСИ ПО НОВОМУ ЗАКОНУ: ПРОБЛЕМЫ, ПЕРСПЕКТИВЫ, ПРЕДЛОЖЕНИЯ ПО РАЗВИТИЮ // Audit in Belarus under new law and in new environment: first results, problems, prospects," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 34(1).
    • Handle: RePEc:scn:000pbo:72276
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