The characteristic of the independent external control. The increasing importance of audit in banking
( Pp. 212-214)

More about authors
Sultanova Khadizhat Rasulovna k.e.n. Dolzhnost: starshiy prepodavatel kafedry «Finansy i kredit».
SFU branch in Makhachkala
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Abstract:
The article concerns the increasing role of audit as an independent expert in banking, as a result of financial market development in the Russian Federation and its integration into the global financial services. It reveals the meaning of effective supervision of credit institutions.
How to Cite:
Sultanova K.R., (2013), THE CHARACTERISTIC OF THE INDEPENDENT EXTERNAL CONTROL. THE INCREASING IMPORTANCE OF AUDIT IN BANKING. Business in Law, 2 => 212-214.
Reference list:
Avtomatizatsiya bankovskoy deyatel nosti T.V. M.: AOZT Veche, MFO, 2004. -284 s.
Bankovskiy audit /I.D. Mamonova, Z.E. SHirinskaya, P.P. Ol khova i dr. /V 2-kh chastyakh. M.: Bukh. uchet, 2004 (B-ka zhurn. quot;Bukh. uchet quot;). 4.1. 96 s.
Agarkov M.M. Osnovy bankovskogo prava: Kurs lektsiy. 2-e izd.; Uchenie o tsennykh bumagakh: Nauch. issledovanie 2-e izd. M.: Izd. BEK, 2002. 350 s.
Alyakin A.A. Organizatsiya uchetnoy raboty banka. M.: INFRA-M, 1994. 80 s.
Analiz ekonomicheskoy deyatel nosti klientov banka: Ucheb. posobie /Pod red. prof. O.I. Lavrushina. M.: INFRA-M, 2005 80 s
Analiz ekonomicheskoy deyatel nosti klientov banka: Ucheb. posobie /Pod red. prof. O.I. Lavrushina. M.: INFRA-M, 2004 80 s.
Androsov A.M. Bukhgalterskiy uchet i otchetnost v banke. Prakt. ruk-vo. M.: AO Menatep-inform, 2006. 3678 s.
Androsov A.M. Finansovaya otchetnost banka: Prakticheskoe rukovodstvo po organizatsii bukhgalterskogo ucheta i sostavleniyu otchetnosti. M.: MENATEP INFORM, 2004. 464 s. (Rus. delovaya lit.).
Keywords:
Bank audit, auditing standards, supervision, auditor, control, internal audit, external audit.


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