Audit activity: some issues of law enforcement

Abstract

The article considers the legal status of the auditor as a subject of the services market. The concept of audit activity development is characterised; the main novelties of the legislation regulating audit activity at the present stage are highlighted. Attention is drawn to the transformation of the approach to the content of audit services as a basic category of audit legislation. The expediency of expanding and clarifying the subject of the audit, the formation of criteria for a mandatory audit, the problems of related services, as well as tax consulting as a related service of the auditor are analyzed.