from 01.01.2006 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
Don state technical University (Economic security, account and right, student)
st.Nizhnekundryuchenskaya, Rostov-on-Don, Russian Federation
GRNTI 06.35 Учетно-экономические науки
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
BBK 6505 Управление экономикой. Экономическая статистика. Учет. Экономический анализ
TBK 775 Бухгалтерский учет. Аудит
TBK 7717 Экономика предприятия (фирмы)
BISAC BUS003000 Auditing
The article analyzes the role of audit in the development of the control function in modern conditions. The article defines the importance of audit as one of the types of financial control, highlights the main problems of auditing in Russia.
audit, audit activity, control, internal control system, external audit
1. Budunova N. S. Tasks of audit of the reporting and ways of its development in Russia // Accounting and control. - 2018. - №4. - C. 2 - 8.
2. Izvarina N. Y. Methodic aspects of conducting internal audit in the system of economic security of the company / Legal issues of ensuring economic security of the state in the conditions of automation of the company: collection of scientific articles of the all-Russian scientific-practical conference on April 6, 2018. - Rostov-on-don. of Sciences, Cand. the faculty of law. Sciences, Doc. Isakova Y. I. - Rostov n/D, 2018 - 537 (p. 417-422).
3. Izvarina N. Y., Albotova A.V. Internal audit in the system of corporate governance//Young scientist. - 2018. - № 19 (205). - P. 46-47.
4. Kirkach U.N. The formation of the system of internal control in the organization / / Audit statements. - 2017. - №1-2. - P. 161 - 166.
