Topical issues of expediency and ethical and legal support of the independence of external control of state corporations

Purpose of the study. The article examines the features of the formation and transformation of ethical and legal regulation of the principle of independence in the implementation of external control in the form of audit of state corporations. From a critical point of view, the authors analyzed the features of modern state corporations operating in the Russian Federation in the system of state-monopolistic capitalism, investigated the key norms of the current legislation governing the independence of auditors and audit organizations from the companies they audit. Conclusions. As a result of the study, the author comes to the conclusion about the low efficiency of control over the financial and economic activities of state corporations due to a number of objective factors. These factors are conditioned, on the one hand, by the peculiarities of the legal status of state corporations, including their non-commercial nature and socially significant position, on the other hand, by the individual properties of the Russian economy. The identified risk factors objectively correlate with the most common corruption risks. The study of the transformation of regulatory, legislative and ethical documents governing the principle of independence in audit allows us to formulate the most significant norms ensuring compliance with the independence of auditors from the companies they audit. At the same time, it is obvious that in the current economic reality, the current market mechanisms necessitate a qualitative modernization, firstly, the criteria for admission to the auditing profession, and secondly, the structure and content of educational standards for SRO auditors, etc.

ethical and legal regulation of independence, state corporations, the risk of corruption at all levels of management, independence of auditors and audit organizations, risk factors, threats of violation of the basic principles of audit