Aganina, R.N. Tendencies for the development of audit in the conditions of self-regulation

Abstract: The object of studies involves legal norms regulating audit in the modern conditions of introduction of the self-regulation, legislative and judicial practices, as well as conceptual points of views of legal scholars and economists regarding the development of legal regulation of audit. The author studies specific features of provision of other services by auditors and audit organizations with due respect for the specific features of self-regulation. Special attention is paid to the tax consulting, tax reporting and evaluation activities. The author views the specificities of “parallel membership” in self-regulated organizations. In the process of studying the materials regarding the object of studies the author of the article used general scientific methods, such as analysis and synthesis, modeling, systemic approach, dialectic method, deduction, induction. The analysis of the relevant legislative draft makes an author conclude that currently there is a tendency for the artificial narrowing of the various types of services provided by auditors via formation of the additional barriers, leading to the double membership in various self-regulated organizations. Such a double membership results in the need to pay additional membership fees, and the fees for the compensation foundations. The author considers that it shall be a significant burden for the auditors.

Keywords: