from 01.01.1999 until now
Ulyanovsk, Russian Federation
student
Russian Federation
student
student
Ulyanovsk, Russian Federation
The article considers an obligatory audit as one of the instruments of economic control and increasing the economic security of the state in the Russian Federation, with the help of which the state budget is replenished through tax and non-tax revenues. The study proved that a mandatory audit is associated with the annual audit of analytical and synthetic registers, accounting documents in order to confirm the reliability of the finished financial statements and provide them to interested users.Attention is focused on the legislative level, which sets out the criteria for mandatory audit and the rules for its implementation. The authors analyzed the dynamics of the provision of mandatory audit services, developed an algorithm for mandatory audit, and listed the positive aspects of its implementation. The effectiveness of audit companies in the implementation of mandatory and proactive audits will contribute to the adoption of effective management decisions and the successful work of participants in the audit services market in the Russian Federation.
audit, audit organization, mandatory audit, initiative audit, audit, audit services, mandatory audit criteria, audience literacy
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