On the concepts of “audit activity” and “other services related to audit activity” in accordance with the legislation of the Russian Federation

The purpose of the research. In the framework of this study, a study and regulatory analysis of the categories ―audit activity and ― other services related to audit activity is carried out in order to demonstrate the significance of this terminology in the framework of audit theory, as well as from a practical point of view.

The methodology of the research. The article used such methods as the analysis method, grouping method, decomposition method, logical approach, systematic approach.

The practical importance of the research. The results of the work are primarily of scientific interest from the point of view of determining the place and role of the economic and legal categories of ―audit activity and ―other services related to audit activity, as well as the identification of possible difficulties in understanding this terminology in the current normatively enshrined editorial staff.

The results of the research. In the work, the decomposition of normatively fixed concepts ―audit activity and ―other services related to audit activity was carried out, the main problems in understanding this terminology were identified, as a result of the work, the authors proposed a list of services related to each of the categories studied in the article.

The originality and scientific novelty of the research. The approaches used in the work offer a fresh look at already established terminology and assess the need for changes in regulatory terminology in terms of the degree of updating of the terms in question to modern requirements.

Keywords: audit, audit activities, audit services, provision of audit-related services, other services related to audit activities.

 

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Issue

№4 - 2019

Author

Алибеков Шахизин Ильмутдинович

Морунов Виталий Викторович