Автор: Щепотьев Александр Викторович

Статья из тематических разделов:

Author: Alexander V. Shchepotev
IMPROVING THE MECHANISM OF CONTROL OVER ABIDANCE OF NORMS REGULATING THE CONDUCT OF MANDATORY AUDIT OF ENTITIES IN BANKRUPTCY

ABSTRACT
This article deals with the problem of lack of proper mechanism of control over abidance of norms of the legislation regulating conduction of mandatory audit of entities in bankruptcy. The article provides analysis of main issues of evading mandatory audit conduction during bankruptcy and main reasons of this event. The author proposes a way to improve the mechanism of legislative execution.

Ключевые слова: аудит, банкротство, саморегулирование, контрольные функции, ответственность руководителя
Keywords: audit, bankruptcy, self-regulation, control functions, supervisory responsibility