name
Popov Vitaliy Pavlovich
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
Research interests
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 1
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ABUSE OF AUTHORITY AS A THREAT TO ECONOMIC SECURITY
DescriptionThe authors of the article indicated the relevance of the research, the essence of the subject and the conditions for achieving stable existence of a market economy. The theoretical issues of economic security are considered. The threats associated with abuse of authority by audit companies and private auditors are described. The examples of fraudulent schemes in the international practice of auditing activities as well as criminal prosecution in the Russian Federation are given. The article reveals regulations on quality control audit of financial statements, both in the world - MCA № 220 "Quality Control Audit of Financial Statements", and in Russian - № 7 "Quality Control for Audit assignments", approved by the Government of the Russian Federation , September 23, 2002 N 696., as well as the Federal Law of 30.12.2008 N 307-FZ "On Auditing." The authors revealed the content of the reporting of audit firms and private auditors, they marked the distinctive features of their structure and the procedure of the preparation. The methods of improving control measures for auditing and greater economic security are specified, the priority factors that affect the life conditions of the company and the ways to achieve an efficient concept of economic security are shown