Open Tender for the Right to Conclude an Agreement on Conductinga Mandatory Audit of Financial Statements
The Author highlights some problems of the correlation of the legislation on auditing activity and the law on the contract system in the sphere of procurement with regard to holding an open tender for compulsory audit by a number of legal entities. There are violations of the rules of legal technolo...
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| Format: | Article |
| Language: | Russian |
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Omsk Law Academy
2018-06-01
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| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/32 |
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| _version_ | 1849318500711006208 |
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| author | Y. B. Lavrov |
| author_facet | Y. B. Lavrov |
| author_sort | Y. B. Lavrov |
| collection | DOAJ |
| description | The Author highlights some problems of the correlation of the legislation on auditing activity and the law on the contract system in the sphere of procurement with regard to holding an open tender for compulsory audit by a number of legal entities. There are violations of the rules of legal technology in the construction of terminological apparatus. The article deals with the issues concerning the correlation of private and public principles in the law on the contract system in the sphere of procurement of goods, works and services for provision of public needs. A conclusion is drawn on the complexity of the legal regulation of state and municipal purchases. The problem connected with the scope of the rules of the law on the contract system in the procurement sphere, which should be used in compulsory audit competitions, was investigated. The need to improve legislation is summarized. |
| format | Article |
| id | doaj-art-daf3ba4cd92d4e94a9acd116605631b9 |
| institution | Kabale University |
| issn | 2658-7602 2658-7610 |
| language | Russian |
| publishDate | 2018-06-01 |
| publisher | Omsk Law Academy |
| record_format | Article |
| series | Сибирское юридическое обозрение |
| spelling | doaj-art-daf3ba4cd92d4e94a9acd116605631b92025-08-20T03:50:48ZrusOmsk Law AcademyСибирское юридическое обозрение2658-76022658-76102018-06-0115216817210.19073/2306-1340-2018-15-2-168-17231Open Tender for the Right to Conclude an Agreement on Conductinga Mandatory Audit of Financial StatementsY. B. Lavrov0Omsk Law AcademyThe Author highlights some problems of the correlation of the legislation on auditing activity and the law on the contract system in the sphere of procurement with regard to holding an open tender for compulsory audit by a number of legal entities. There are violations of the rules of legal technology in the construction of terminological apparatus. The article deals with the issues concerning the correlation of private and public principles in the law on the contract system in the sphere of procurement of goods, works and services for provision of public needs. A conclusion is drawn on the complexity of the legal regulation of state and municipal purchases. The problem connected with the scope of the rules of the law on the contract system in the procurement sphere, which should be used in compulsory audit competitions, was investigated. The need to improve legislation is summarized.https://www.siberianlawreview.ru/jour/article/view/32statutory auditprivate lawpublic lawcontract system in the procurementcontracttendercompetition |
| spellingShingle | Y. B. Lavrov Open Tender for the Right to Conclude an Agreement on Conductinga Mandatory Audit of Financial Statements Сибирское юридическое обозрение statutory audit private law public law contract system in the procurement contract tender competition |
| title | Open Tender for the Right to Conclude an Agreement on Conductinga Mandatory Audit of Financial Statements |
| title_full | Open Tender for the Right to Conclude an Agreement on Conductinga Mandatory Audit of Financial Statements |
| title_fullStr | Open Tender for the Right to Conclude an Agreement on Conductinga Mandatory Audit of Financial Statements |
| title_full_unstemmed | Open Tender for the Right to Conclude an Agreement on Conductinga Mandatory Audit of Financial Statements |
| title_short | Open Tender for the Right to Conclude an Agreement on Conductinga Mandatory Audit of Financial Statements |
| title_sort | open tender for the right to conclude an agreement on conductinga mandatory audit of financial statements |
| topic | statutory audit private law public law contract system in the procurement contract tender competition |
| url | https://www.siberianlawreview.ru/jour/article/view/32 |
| work_keys_str_mv | AT yblavrov opentenderfortherighttoconcludeanagreementonconductingamandatoryauditoffinancialstatements |