EXPERIENCE OF AMERICAN COUNTRIES IN AUDITING

Abstract

In American countries, the emergence of the capital market, the development of credit relations, the expansion of the production sector, and such processes is a new impetus to the audit development depending on economic factors. This article provides auditing auditing activities of developed American countries, authorities and specific features of the audience. In particular, in the United States, Auditing Standards, the Control and Licensing), the supervisory and licensing body, the application of the external quality control, the application of the external quality control, the use of compulsory audit, audit organizations and the auditorium Requirements for key services, auditors have been analyzed.