Institutional approach to auditing: regional component

Автор: Chekavinskaya G.A.

Журнал: Проблемы развития территории @pdt-vscc-ac

Рубрика: Организация и управление

Статья в выпуске: 1 (63), 2013 года.

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The article proves the advantage of applying the criteria of institutional approach in the analysis of auditing activity in the Russian Federation and its regions. It presents the ranking of audit firms at the regional level in the context of self-regulatory organizations. The article also identifies the cause-effect relations of the changes in audit activities and substantiates the necessity for the further existence of the audit institution in Russia and its regions on the basis of institutional approach.

Audit, institutionalism, audit institution, institutional environment, institutional structure, self-regulatory organizations, audit control, audit activities

Короткий адрес: https://sciup.org/147111063

IDR: 147111063

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