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On Audit Model Recommended Legislation of the Commonwealth of Independent States

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Chapter Summary

This chapter discusses articles relevant to Law defining the legal basis for conducting auditing activities on the territory of a state, establishing the principal rules and procedures for the performance thereof, and regulating relations arising between companies, institutions, and organizations carrying out independent financial activities regardless of the form of ownership or the kind of activity; state bodies; individual citizens; and auditors and audit organizations. It includes the annual accounts, the auditor's report, draft charter amendments, draft general meeting of shareholders (GMS) decisions, and information about candidates for the company boards. The granting of voting rights to shareholders has practical meaning only if the exercise of these rights is guaranteed through the regulation of the general meeting of shareholders. Traditionally, the GMS has been perceived as a forum of major importance for shareholders' expression and control.

Keywords: audit organizations; general meeting of shareholders (GMS) decisions; shareholders; voting rights



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