THE STANDARDIZATION OF EXTERNAL QUALITY AUDIT IN RUSSIA
Abstract and keywords
Abstract (English):
The paper deals with the development of systems of external quality control of auditors and suggests ways of assessing the effectiveness of these systems.

Keywords:
audit, external quality assurance, self-regulation, efficiency, assessment indicators
References

1. Federal´nyy zakon ot 30.12.08 № 307-FZ «Ob auditorskoy deyatel´nosti».

2. Federal´nyy zakon ot 01.12.07 № 315-FZ «O samoreguliruemykh organizatsiyakh».

3. Poryadok otsenki deyatel´nosti samoreguliruemykh organizatsiy auditorov po osushchestvleniyu vneshnego kontrolya kachestva raboty auditorskikh organizatsiy, auditorov. Odobren Sovetom po auditorskoy deyatel´nosti 20 sentyabrya 2012 g., protokol № 6.

4. http://www.accountancyage.com/ (Data obrashcheniya - 23.04.2013).

5. http://www.frc.org.uk

6. http://www.wpk.de (Data obrashcheniya - 04.10.2011).

7. http://www.apak-aoc.de (Data obrashcheniya - 15.09.2011).

8. Audit auditorov. Ekspert-Ural. - 2012. - № 18-19 (510).

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10. Chaya, V.T. Kontrol´ kachestva audita: zadachi i resheniya. Audit. - 2012. - № 7. - S. 9-16.

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