| | PROBLEMS OF MODERN ECONOMICS, N 1 (69), 2019 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Pimenova A. L. Chair of Accounting, Analysis and Auditing, St. Petersburg State Economic University, PhD (Economics), Professor Morozova N. V. Leading auditor, 'Auditing Consulting Company ‘Capital Plus', Ltd (St. Petersburg), PhD (Economics)
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| The article focuses on the key issues related to the system of auditing control aimed at fulfillment the legal requirements aiming to counteract the legalization of criminal profits. The authors discuss the evolution of legal requirements, the responsibilities of the auditors with the International Standards on Auditing, and describe a number of elements of internal control system of auditing organizations that facilitate implementation of these legal requirements. The article analyzes and systematizes International Standards on Auditing norms related to the implementation of the laws under discussion, and stress that the results of the study can be used in developing of auditing procedures aiming at evaluation of the reliability of financial information provided by the clients in the context of counteraction of the legalization of criminal profits. | Key words: auditing, counteraction of the legalization of criminal profits, audit of implementation of laws on counteraction of the legalization of criminal profits, auditors’ responsibilities within counteraction of the legalization of criminal profits | Pages: 78 - 82 |
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