Gaps in Russian Legislation Issue №3 — 2017

Audit as a form of interaction between the state and civil society
( Pp. 154-156)

Nemykina Olesya Evgenyevna

Nemykina Olesya Evgenyevna kand. yurid. nauk. Dolzhnost: docent. Podrazdelenie: kafedra gosudarstvenno-pravovyh disciplin.
Russian State University of Justice. Branch: Rostov branch

Abstract:

Features of auditor activity as public and significant direction of financial control are revealed in the article. The author comes to a conclusion about need of expansion of a circle of the subjects which are subject to obligatory audit and introductions of real measures of responsibility for evasion from obligatory audit.

How to Cite:

Nemykina O.E., (2017), AUDIT AS A FORM OF INTERACTION BETWEEN THE STATE AND CIVIL SOCIETY. Gaps in Russian Legislation, 3 => 154-156.

Reference list:

Federal nyy zakon ot 30.12.2008 № 307-FZ Ob auditorskoy deyatel nosti // Sobranie zakonodatel stva RF. 2009. № 1. St. 15.
Federal nyy zakon ot 02.12.1990 № 395-1 (red. ot 03.07.2016) O bankakh i bankovskoy deyatel nosti // Sobranie zakonodatel stva RF. 1996. № 6. St. 492.
Postanovlenie Konstitutsionnogo Suda RF ot 01.04.2003 № 4-P Po delu o proverke konstitutsionnosti polozheniya punkta 2 stat i 7 Federal nogo zakona Ob auditorskoy deyatel nosti v svyazi s zhaloboy grazhdanki I.V. Vystavkinoy // Vestnik Konstitutsionnogo Suda RF. 2003. № 3.
Itygilova E.YU. Institutsional nye aspekty audita bukhgalterskoy finansovoy otchetnosti // Mezhdunarodnyy bukhgalterskiy uchet. 2015. № 29. S. 29 - 49.
Kireeva V.V. Metodologicheskie podkhody k klassifikatsii vidov nalogovogo audita i strukturizatsii ego ob ektov // Auditor. 2016. № 3. S. 11 - 18.
Koordinatsiya ekonomicheskoy deyatel nosti v rossiyskom pravovom prostranstve: monografiya / K.M. Belikova, A.V. Gabov, D.A. Gavrilov i dr.; otv. red. M.A. Egorova. M.: YUstitsinform, 2015.
Miroshnik S.V. O sootnoshenii kontrolya i nadzora v deyatel nosti federal nykh organov// Severo-Kavkazskiy yuridicheskiy vestnik. 2012. № 4.

Keywords:

audit, auditing activities, statutory audit, voluntary audit, financial control, financial and legal responsibility.

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