ORGANIZATION OF AUDIT FOR THE PURPOSES OF COUNTERACTION OF CORRUPTION, LEGALIZATION (LAUNDERING) OF INCOMES OBTAINED IN A CRIMINAL WAY AND FINANCING OF TERRORISM
The reports on external quality control, published annually by the Department of financial accounting, reporting and auditing as one of the most serious violations noted the lack of established procedures for the purposes of counteraction of corruption, legalization (laundering) of incomes obtained in a criminal way and financing of terrorism. In this context, the aim of this paper is to characterize the organization of audit in fighting corruption, legalization (laundering) of incomes obtained in a criminal way and financing of terrorism. The article presents the review of normative legal acts on combating corruption in order to characteristics include measures aimed at counteraction to legalization (laundering) of incomes obtained in a criminal way and financing of terrorism, as well as measures applied in relation to the audited entity and the audit organization.