| Issue |
E3S Web Conf.
Volume 376, 2023
International Scientific and Practical Conference “Environmental Risks and Safety in Mechanical Engineering” (ERSME-2023)
|
|
|---|---|---|
| Article Number | 05012 | |
| Number of page(s) | 10 | |
| Section | V Socio-cultural, Political, Economic, and Legal Issues Related to Environmental Stewardship | |
| DOI | https://doi.org/10.1051/e3sconf/202337605012 | |
| Published online | 31 March 2023 | |
Transformation of approaches to audit in Russia
Shakhty Road Institute (branch) of Platov South-Russian State Polytechnic University (NPI), 1, Lenin square, 346500 Shakhty, Russia
* Corresponding author: rusbatashova@mail.ru
Analysis of audit evolution in the period from 2001 to date is performed; stages of audit development associated with changes in the concept of its advance are highlighted. Key revisions of the Law on Audit Activities and changes in the main issues of auditing are analyzed. As the key periods the following ones are allocated: validity period of Federal Law 119-FZ, term of validity of Federal Law 307-FZ, period of changes made by Federal Law 403-FZ, interval of modifications resulting from Federal Law 359-FZ. Analysis of transformation of approaches to audit is considered in the context of six parameters: subject of audit, requirements for audit organizations, mandatory audit criteria, tendering procedures, audit standards and control of audit organizations. Particular attention is paid to the changes in audit activities envisaged in the new concept of its development and in the current version of the Law on Audit Activities.
Key words: audit activity / normative and legal regulation / the concept of development of audit activity / analysis of legislation
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.