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Journal section "Organization and management"

INSTITUTIONAL APPROACH TO AUDITING: REGIONAL COMPONENT

Chekavinskaya G.A.

1 (63), 2013

Chekavinskaya G.A. INSTITUTIONAL APPROACH TO AUDITING: REGIONAL COMPONENT. Problems of Territory's Development, 2013, no. 1 (63)

Abstract   |   Authors   |   References
The article proves the advantage of applying the criteria of institutional approach in the analysis of auditing activity in the Russian Federation and its regions. It presents the ranking of audit firms at the regional level in the context of self-regulatory organizations. The article also identifies the cause-effect relations of the changes in audit activities and substantiates the necessity for the further existence of the audit institution in Russia and its regions on the basis of institutional approach

Keywords

institutional environment, audit activities, audit, institutionalism, audit institution, institutional structure, self-regulatory organizations, audit control

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