Vyacheslav KimPublished in:
Russian Journal of Entrepreneurship
– № 7-2 / July, 2011



Keywords: audit activities, audit services, corporate standards, ethical requirements, inspection, quality control, reasonable certainty


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Abstract:

Until 1993, the audit activities in Russia were not licensed. Any company could deal with auditing and the audit services market was formed spontaneously. As a result, some companies have conducted inspections of poor quality, which caused discontent among customers. The article analyzes the regulations that establish requirements for the quality of audit services.

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