Abstract
Nowadays, the spread of tasks that appear in audit work, in no way only in the Russian Federation, however, as well as in society in full, bear an institutional appearance, and are combined together with the inefficiency of the functioning of the audit institution in full. One of the main functions of the audit institution is considered the formation of the properties of the published economic data of socially important economic entities, and one of the probable dysfunctions is the proof of low—quality economic data on the results of the work of such economic entities. Prevention, as well as elimination in the future of this non-functionality, is likely only the presence of the introduction of an effective adaptation of the provision of the audit property.
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