Kommentariĭ k Federalʹnomu zakonu Ob auditorskoĭ dei︠a︡telʹnosti

A critique of the advantages and disadvantages Russian Federal Law no. 119 of August 7, 2001, "On auditing activities." Attention is focused on the conceptual basis of auditing activities. Internal contradictions in the law are pointed out. The licensing of various types of auditing activities in the Russian Federation is examined.