The article clarifies the legal and regulatory framework for audit activities in the Russian Federation. The article also considers the evolution of the "law" concept as applied to audit activities. The author has proved that the legal and regulatory framework consists of nine hierarchical levels: the norms of the Constitution of the Russian Federation, international treaties ratified by the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, orders, rules, regulations, instructions and provisions of the Ministry of Finance of the Russian Federation, regulations of self-regulating organizations of auditors, regulations of audit firms and individual auditors. Each level represents the most significant normative legal acts. The author describes the specific standards of these acts and divides them into three groups: laws, subordinate regulations and international treaties. The study concludes that in the Russian Federation, along with other countries, such as Austria, Germany, Spain and France, the State is a regulator of audit activity. The article shows the correlation, interdependence and hierarchy of legal acts in the system of legal regulation, which is proposed by the author. The author summarizes the recommendations on applying certain norms in the event of availability of any conflict of laws. The author believes that the presented system of audit activities regulation and the considered interrelation and hierarchy of the legal acts will contribute to improving the law enforcement practice of economic entities and reducing the risk of economic disputes of the economic entities and regulatory authorities.
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