To Assess the Activities of Self-Regulatory Organizations of Auditors-Reference-Cited by-同舟云学术

To Assess the Activities of Self-Regulatory Organizations of Auditors

Published:2022-01-14 Issue:12 Volume:7 Page:10-19
ISSN:1998-0701
Container-title:Auditor
language:en
Short-container-title:

Author:

Guttsayt E.¹,Mar'yasin Anton¹

Affiliation:

1. Research Institute of Finance of Russian Ministry of Finance

Abstract

In the article, from the standpoint of economic theory, the construction of partial and integral assessments of the activity of the SROA is considered through the assessment of the quality of this activity (and not its effectiveness or efficiency). The expediency of using the method of point estimates and its specific application in the construction of these estimates is shown - both from the standpoint of the national economic approach and from the standpoint of the SROA itself. A table of 18 main activities of the SROA is compiled, based mainly on legislative acts. A number of organizational aspects of the evaluation of the SROA activity are analyzed.

Publisher

Infra-M Academic Publishing House

Reference18 articles.

1. Корнаи Я. Социалистическая система. Политическая экономия коммунизма. – М.: НП «Журнал Вопросы экономики», 2000. – 672 с., Kornai Ya. Socialisticheskaya sistema. Politicheskaya ekonomiya kommunizma. – M.: NP «Zhurnal Voprosy ekonomiki», 2000. – 672 s.

2. Егоров М.Е. Саморегулирование в аудиторской деятельности: краткие итоги и пути дальнейшего развития // Аудиторские ведомости. – 2013. - № 2. – С. 49 – 59., Egorov M.E. Samoregulirovanie v auditorskoy deyatel'nosti: kratkie itogi i puti dal'neyshego razvitiya // Auditorskie vedomosti. – 2013. - № 2. – S. 49 – 59.

3. Федеральный закон «О саморегулируемых организациях» от 1 декабря 2007 г. № 315 – ФЗ (в ред. от 03.08.2018)., Federal'nyy zakon «O samoreguliruemyh organizaciyah» ot 1 dekabrya 2007 g. № 315 – FZ (v red. ot 03.08.2018).

4. Самуэльсон П., Нордхаус У. Экономика. – М.: Вильямс, 2014. – 1360 с., Samuel'son P., Nordhaus U. Ekonomika. – M.: Vil'yams, 2014. – 1360 s.

5. Акиндарова Н., Чернявский А., Авдеева Д. Результативность бюджетных расходов в России и странах ОЭСР // Вопросы экономики. – 2017. – № 2. – С. 30 – 61., Akindarova N., Chernyavskiy A., Avdeeva D. Rezul'tativnost' byudzhetnyh rashodov v Rossii i stranah OESR // Voprosy ekonomiki. – 2017. – № 2. – S. 30 – 61.