Abstract
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.
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