The Requirement of Interaction in the Accounting and Audit Fields of Other Countries
Keywords:audit activity, auditor, audit organizations, related services, control bodies, audit public associations
This article describes the audit activity of developed countries, the bodies that promote audit activity, and their specific characteristics. In particular, the legal basis of audit activity in the US state, audit standards, the organization that approves the standard, the supervisory and licensing body, the period of external quality control, the period of external quality control, the application of mandatory audit, audit organizations and auditor rotation period, basic related services, requirements for auditors were analyzed.
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Otvetstvennost auditora po rassmotreniyu moshennichestva i oshibok v hode audita finansovoy otchetnosti (international standard No. 240). – New York: February 2014.
Terekhov A.A., Terekhov M.A. Control and audit: basic methodological principles and technology. - M.: Finance and statistics, 2022.
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