Четыре типа хозяйствующих субъектов с позиций аудита

Abstract

The article proposes and substantiates the allocation of four types of business entities from the standpoint of the audit: those that are not required to undergo annual audits, subjects of mandatory audit, socially significant organizations and the most important economic entities in socio-economic terms. An estimate of the number of each of these four types is given. The situation with mandatory audit in a number of countries with developed market economies is described. Motivated the introduction in the future of small businesses in the number of subjects of mandatory audit. The expediency of legislative allocation among socially significant organizations of such economic entities, which should also conduct a mandatory analysis of the quality of management, is argued. It is proposed to allocate 50 — 100 organizations (banks, enterprises, etc.) that make up the socio-economic skeleton of the national economy. Argued and illustrated more careful regulation of their activities than other business entities.