Bychkova S.M., Itygilova E.Yu. / monograph. - M .: Publishing house "SCIENTIFIC LIBRARY", 2014. - 204 p.
The monograph is devoted to issues of responsibility in the activities of an independent auditor. The main attention is paid to the responsibility mechanism in audit activity as an integral condition for the effective functioning of the audit institution and ensuring the quality of audit services. The monograph discloses the essence of professional responsibility in audit activity, subjects and objects of professional responsibility, norms and grounds of professional responsibility in the field of audit activity, the problems of functioning of the mechanism of professional responsibility of auditors are considered. Separately disclosed is the content of the auditors' responsibility to state audit control and supervision bodies and in the sphere of combating money laundering and terrorist financing, to the professional audit community represented by self-regulatory organizations of auditors, to customers of audit services and other persons interested in the results of the audit. The monograph also has appendices that serve as an illustration to the text, as well as supplement and disclose the provisions of scientific and practical research on issues of quality control of audit activities. The monograph is intended for researchers, specialists in accounting and auditing, practicing auditors, masters and bachelors of economic training profiles.