Features of control activities of the federal treasury in regulation of the audit sphere

Abstract

The article analyzes the system of regulation of auditing activities, the subjects of which currently include the Self-regulating organization of Auditors «Association Sodruzhestvo», the Bank of Russia and the Federal Treasury. Based on the assessment of the specifics of regulatory activity, a comparative analysis of the role of the Federal Treasury and SRO auditors in it is carried out. The revealed differences in such areas as the regulatory framework, subjects of control, types of