Problems regulatory landscape audit in the Russian Federation

The article gives a refinement of the system of legal regulation of auditor activity in the Russian Federation, shows the interrelationship, interdependence and hierarchy of normative legal acts in the regulatory system. It is noted that the consistent improvement of audit activity is directly related to ensuring the quality of audit services. The system of legal regulation of auditing activity is tiered and consists of groups. However, it is necessary to talk about the further improvement of legislation in this area.