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Issue № 73. April 2019

State Control of Auditing: Risk-Based Approach Application

Ekaterina A. Zizekalova

Postgraduate student, Department of Theory and Methodology of State Administration, School of Public Administration, Lomonosov Moscow State University, Moscow, Russian Federation.
E-mail: Ekaterina.zi@bk.ru

The article describes fundamental theoretical and normative basics of application of risk-based approach in public control in Russia. The author analyzes risk-based approach in public control of auditing companies’ activity, defined in the Federal Law on auditing. In the conclusion of analyze the author suggests ways of perfection of current practices of application of risk-based approach in public control in Russia.

Keywords

Public control, auditing, public control of auditing, risk, risk-based approach

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