External audit legal regulation is performed on the basis of following these normative documents:
1. The order of the president №54-RP from 2/4/1994 «About the organization of work of the commission on auditor activity at the President».
2. The governmental order №482 from 5/6/1994 «About the statement of normative documents on auditing regulation». Read the rest of this entry »

This lecture is about classification of the bank audit. It can be divided by different kinds of looking, depending of the method of carrying out, the periodically of carrying out etc. Read the rest of this entry »

This post tells about main objectivities and tasks of the bank audit. Actually the purposes and tasks are not so different, but every meaning has its own truth. For example, one of the biggest roles of bank audit is to defense the bank system stability. But if you remember (you should, it was not so late) financial crisis in 2008, the bank systems had epic fail, especially in the USA, and then by all over the world. So, we should study audit science to protect our business and bank system in future. Read the rest of this entry »

The profession of the auditor is known from an extreme antiquity. In 200 BC questors (they are also known as financial  actors of proceeding in Roman empire) performed the control of the state accountants on places. Questors’ reports went to Rome and were heard by examiners. Similar practice also became a basis of the term “auditor”. Read the rest of this entry »