Authors:
1.
Moskva, Moscow, Russian Federation
Type:
Article
Pages:
from 3
to 9
Status:
Published
Received:
12.10.2021
Accepted:
14.10.2021
Published:
14.10.2021
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
statutory audit, international auditing standards, financial statements, auditor's qualification certificate, register of auditing organizations
Abstract (English):
The Russian Parliament is doing a lot of work to improve financial legislation, taking into account the requirements of the market and law enforcement practice. This year, in line with this work, in particular, Federal Law No. 359-FZ dated 02.07.2021 was adopted, which introduced significant innovations in the powers of the Central Bank of the Russian Federation in the field of auditing.
The Russian Parliament is doing a lot of work to improve financial legislation, taking into account the requirements of the market and law enforcement practice. This year, in line with this work, in particular, Federal Law No. 359-FZ dated 02.07.2021 was adopted, which introduced significant innovations in the powers of the Central Bank of the Russian Federation in the field of auditing.
Keywords:
statutory audit, international auditing standards, financial statements, auditor's qualification certificate, register of auditing organizations
statutory audit, international auditing standards, financial statements, auditor's qualification certificate, register of auditing organizations
1. Federal'nyy zakon ot 22.12.2020 g. № 447-FZ «O vnesenii izmeneniy v Federal'nyy zakon «O sindicirovannom kredite (zayme) i vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federacii» i otdel'nye zakonodatel'nye akty Rossiyskoy Federacii».
