Aganina, R.N. Development of audit within the framework of membership of Russia in the Eurasian Economic Community and the Customs Union

Abstract: The article is devoted to the topical issue of audit development at the current stage within the framework of membership of Russia in the EurAsEC and the Customs Union. The author evaluates specific features of definition apparatus in the audit sphere, and singles out specific features of obligatory audit regulation, as well as the problems related to unification of national legislations of the Member States to the EurAsEC and the Customs Union, then she formulates the propositions for their improvement. Much attention is paid to audit of the foreign official supervision system as means to guarantee due security level of the goods imported to the territory of the Customs Union. Analysis of various normative acts of the Member States of the EurAsEc and the Customs Union allowed the author to make a conclusion that audit is one of efficient means of influence on economic development, however, the normative basis in this sector is not completely formed, and it needs further improvement with active cooperation of the EurAsEc and the Customs Union Member States.

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