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ИД «Финансы и кредит»






National Interests: Priorities and Security

The role of legal services in the implementation of auditing activities

Vol. 19, Iss. 9, SEPTEMBER 2023

Received: 13 July 2023

Received in revised form: 30 July 2023

Accepted: 11 August 2023

Available online: 18 September 2023


JEL Classification: M42

Pages: 1642–1664


Irina S. EGOROVA Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. This article deals with the issues of development of the legal framework for auditing.
Objectives. The article aims to analyze the legal services provided to economic entities and determine the range of issues to be solved during the audit, that require seeking legal advice.
Methods. For the study, I used the methods of systems, functional and structural analyses.
Results. The article presents the author-developed scheme of the standard, designed to regulate the interaction of the auditor and the legal service. It also proposes measures to reorganize the legal departments of audit organizations.
Conclusions. To establish a structural unit that can legally assess the actions of the audited entity and provide the necessary consulting assistance is advisable as part of audit organizations.

Keywords: auditing, legal services, International Standards on Auditing, auditor's interests defense


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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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