4. Process of establishing and improving audit oversight Law Board Procedures Policy Resources Implement Review Constant improvement Peer comparisons
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Notes de l'éditeur
First delighted to be invited back to Moscow and grateful to Geoff for the invitation. What I can’t do is to say - this is what the role of professional organisations should be in Russia – you should organise in such and such a way and have such and such powers. What I can do is to set the scene and say what the role of the professional accountancy organisations is in the UK, a little bit how it developed and suggest some of the good and the bad things about this. So my first point is that what is right in one country not necessarily right in another – we always say of US regulatory arrangements for example that they do not always travel very well. How they do things may be well suited to their needs - and there may be good ideas we want to take from the US – but we certainly do not slavishly follow the US approach!