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The Notion and Specificities of Audit Services as an Object of Civil Legal Relations

Author (s)

Kurbanova Khursheda Khayrullayevna

Abstract

The article dwells on the doctrines of scientific-civilists dealing with the notion of services as an object of civil legal relations and their specificities. The author considers the notion of audit services as an object of civil legal relations‚ their properties and specificities. She analyzes the norms of civil legislation pertaining to Soviet and contemporary periods concerned with definition of services as an object of civil legal relations in general. Notion mechanism and legal nature of a service as an object of civil legal relations have been explored; a resultative object‚ i.e.‚ an audit service‚ being paid special attention.

Keywords

services‚ audit services‚ legal civil relations‚ object‚ properties of audit services‚ customer (audited person)‚ performer (auditor or auditing organization)

References

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