УДК 94 Всеобщая история
Objective: research of the development of audit activity in Russia for determination the model of the system of regulation and the directions of its improvement. Methods: analysis, observation, generalization, abstraction, analogy, comparison. Results: revealed premises of reforming the system of regulation of the Russian audit services at the present stage of development; defined the new model of regulation, as a mixed model, which was presented elements of state regulation, self-regulation and mixed regulation; revealed deficiencies of functioning this system and proposed of directions further its improvement. Scientific novelty: on the basis of analysis of formation and development of audit activity was defined the model of system of regulation, revealed its components, gave recommendations on its improvement. Practical significance: main provisions and inferences of the article can be used in research and pedagogical activity at the consideration questions of audit activity regulation.
the system of audit activity regulation, mixed model regulation, state regulation, self-regulation
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