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Reference:
Aganina, R.N.
Development of audit within the framework of membership
of Russia in the Eurasian Economic Community
and the Customs Union
// Law and Politics.
2013. № 10.
P. 1298-1304.
URL: https://en.nbpublish.com/library_read_article.php?id=52058
Aganina, R.N. Development of audit within the framework of membership
of Russia in the Eurasian Economic Community
and the Customs Union
Abstract:
The article is devoted to the topical issue of audit development at the current stage within the framework of membership
of Russia in the EurAsEC and the Customs Union. The author evaluates specific features of definition apparatus
in the audit sphere, and singles out specific features of obligatory audit regulation, as well as the problems related to
unification of national legislations of the Member States to the EurAsEC and the Customs Union, then she formulates the
propositions for their improvement. Much attention is paid to audit of the foreign official supervision system as means to
guarantee due security level of the goods imported to the territory of the Customs Union. Analysis of various normative
acts of the Member States of the EurAsEc and the Customs Union allowed the author to make a conclusion that audit is
one of efficient means of influence on economic development, however, the normative basis in this sector is not completely
formed, and it needs further improvement with active cooperation of the EurAsEc and the Customs Union Member States.
Keywords:
audit, EurAsEC, the Customs Union, obligatory audit, supervision system, product security, unification, inspection, field audit, standard.
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This article written in Russian. You can find original text of the article here
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References
1. Aganina R.N. «Sub'ekty professional'noy auditorskoy deyatel'nosti» // «Pravo i politika», №2, 2009, S. 297
2. I.V. Ershova, A.A.Ershov. Pravovoe regulirovanie auditorskoy deyatel'nosti v Rossiyskoy Federatsii.M.Yurisprudentsiya, 2011. S.1
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