Audit of financial statements of political parties
( Pp. 59-63)

More about authors
Dolgikh Fedor I. kand. ist. nauk, docent, zaveduyuschiy kafedroy, kafedra Teorii i istorii gosudarstva i prava
Moscow Synergy University
Abstract:
The article considers the questions connected with concept, purpose, types, contents of the audit of financial statements of political parties, principles of its implementation. Priority is given to the grounds and procedure for the implementation of mandatory audit of financial statements of political parties. The subject of research is the audit of financial statements of political parties. The scientific results can be used in the preparation of textbooks on constitutional law and financial law. The article may be of interest to leaders and staff of political parties, teachers and law students interested in the problems of legal regulation of activities of political parties.
How to Cite:
Dolgikh F.I., (2016), AUDIT OF FINANCIAL STATEMENTS OF POLITICAL PARTIES. Gaps in Russian Legislation, 7 => 59-63.
Reference list:
Kodeks ob administrativnykh pravonarusheniyakh Rossiyskoy Federatsii.
Federal nyy zakon ot 28 iyunya 2014 g. № 185-FZ O vnesenii izmeneniy v Federal nyy zakon O politicheskikh partiyakh .
Federal nyy zakon ot 6 dekabrya 2011 goda № 402-FZ O bukhgalterskom uchete .
Federal nyy zakon ot 30 dekabrya 2008 g. № 307-FZ Ob auditorskoy deyatel nosti .
Federal nyy zakon ot 11 iyulya 2001 g. № 95-FZ O politicheskikh partiyakh .
Adams R. Osnovy audita/ per. s angl. M.: Audit; Izd. ob edinenie YUNITI , 1995.
Arzumanova L.L. Sravnitel no-pravovoy analiz bankovskogo audita (na primere Banka Rossii)//Biznes v zakone. Ekonomiko-yuridicheskiy zhurnal. 2012. № 1.
Bratanovskiy S.N., Razveev D.V. Administrativno-pravovoe regulirovanie organizatsii i deyatel nosti politicheskikh partiy v Rossiyskoy Federatsii. Monografiya. M., 2012.
Dolgikh F.I. Obshchestvennyy kontrol za deyatel nost yu politicheskikh partiy - k postanovke voprosa// Probely v rossiyskom zakonodatel stve. 2016. № 2.
Kleymenova M.O. Nalogovoe pravo: ucheb. posobie. M., 2013.
Kurochkin A.V. Pravovye istochniki, reguliruyushchie status politicheskikh partiy v sovremennoy Rossii//Probely v rossiyskom zakonodatel stve. 2013. № 1.
Rossiyskoe predprinimatel skoe pravo: uchebnik/ D.G. Alekseeva, L.V. Andreeva, V.K. Andreev i dr. ; otv. red. I.V. Ershova, G.D. Otnyukova. M.: Prospekt, 2011.
Finansovoe pravo: uchebnik. Otv. red. E.YU. Gracheva, G.P. Tolstopyatenko. M., 2010.
Finansovoe pravo: uchebnik/ Otv. red. N.I. KHimicheva. M., 2008.
Tikhomirova YU.S. Pravovye formy kontrolya deyatel nosti politicheskikh partiy. Avtoref. diss kand. yurid. nauk. M., 2003.
KHamidullin K.SH. Finansovo-pravovye osnovy deyatel nosti politicheskikh partiy v Rossiyskoy Federatsii. Diss. kand. yurid. nauk. M., 2015
GREKO RC-III (2014) 1E Tretiy otsenochnyy raund. Otchet o vypolnenii rekomendatsiy Rossiyskoy Federatsiey Kriminalizatsiya prestupnykh deyaniy Prozrachnost finansirovaniya politicheskikh partiy Prinyato GREKO na 64-om plenarnom zasedanii (Strasburg, 16-20 iyunya 2014 g.). S. 30-31. URL: http://www.coe.int/t/dghl/monitoring/greco/evaluations/round3/GrecoRC3 282014 291 Russia RU.pdf
Svodnyy finansovyy otchet politicheskoy partii Politicheskaya partiya Patrioty Rossii za 2015 god//http://cikrf.ru/politparty/finance/svodn otchet 15/PATRIOTY.pdf.
TSentral naya izbiratel naya komissiya Rossiyskoy Federatsii. Rezul taty vyborov. Vybory deputatov Gosudarstvennoy Dumy Federal nogo Sobraniya Rossiyskoy Federatsii shestogo sozyva// http://www.vybory.izbirkom.ru/region/region/izbirkom action show root 1 tvd 100100028713304 vrn 100100028713299 ion 0 global 1 sub region 0 prver 0 pronetvd null vibid 100100028713304 type 242
Keywords:
political parties, audit, audit organization, financial statements, financial activities, control.


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