REGULATORY LANDSCAPE OPERATIONS ASSOCIATED WITH THE CREATION AND USE OF INNOVATIONS IN AUDIT
( Pp. 78-82)

The relevance of the article due to the increasing role of innovation in audit activity. Foreign and Russian authors authors ND Brovkina, R.P.Bulyga, IF Vetrov, C. Dowling, S. Leech, M.V.Melnik, A.A.Sitnov emphasize the need for the introduction of innovative technologies, technical innovations and advanced software in audit activities. In this connection special importance is the legal regulation of auditing, regulatory organizational, legal and economic framework for science, technology and innovation related to the creation and use of innovations in the audit. It is proved that the model of legal regulation of audit activities should include laws and regulations, as well as international and industry standards, regulatory issues of innovation activities of enterprises and accounting standards. Grounded practicality adapt IAS 38 "Intangible Assets" in the Russian accounting practices as a basis for registration of innovations in the audit firm, which must be recognized when it is probable that the auditing firm will get some economic benefits as a result of the acquisition of the future asset. Use in practice of audit firms of the proposals will contribute to improving the regulation of the innovation audit firms and the development of innovative potential of society.

Pestereva V.S., (2016), REGULATORY LANDSCAPE OPERATIONS ASSOCIATED WITH THE CREATION AND USE OF INNOVATIONS IN AUDIT. Business in Law, 2 => 78-82.

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innovation, innovation, audit, process innovation, legal act.