Name
Popov Vitaliy Pavlovich
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 1
The authors of the article indicated the relevance of
the research, the essence of the subject and the
conditions for achieving stable existence of a market
economy. The theoretical issues of economic security
are considered. The threats associated with abuse of
authority by audit companies and private auditors are
described. The examples of fraudulent schemes in the
international practice of auditing activities as well as
criminal prosecution in the Russian Federation are
given. The article reveals regulations on quality
control audit of financial statements, both in the
world - MCA â„– 220 "Quality Control Audit of
Financial Statements", and in Russian - â„– 7 "Quality
Control for Audit assignments", approved by the
Government of the Russian Federation , September
23, 2002 N 696., as well as the Federal Law of
30.12.2008 N 307-FZ "On Auditing." The authors
revealed the content of the reporting of audit firms
and private auditors, they marked the distinctive
features of their structure and the procedure of the
preparation. The methods of improving control
measures for auditing and greater economic security
are specified, the priority factors that affect the life
conditions of the company and the ways to achieve
an efficient concept of economic security are shown