Abstract:
The purpose of the study is to analyze the state of audit activity in the Republic of Belarus with the introduction from 01.01.2014 the new version of the law «On auditing», to identify the problems inherent in this activity at the present time, to assess the effectiveness and possible consequences of the adoption of the amendments and additions to the law «Оn auditing», prepared for the second reading in the Parliament, planned to enter into force from 01.01.2020, as well as to develop specific proposals that would contribute to the development and increase the importance of auditing in the Republic of Belarus. CZU: 657.6(476) ; JEL: М 42, М48.
Description:
КОРОТАЕВ, Сергей, НЕМЕРОВЕЦ, Андрей. Cостояние, актуальные проблемы и перспективы развития аудита в Беларуси. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 264-273. ISBN 978-9975-127-67-7.
