Esirkep E.

2^nd year masters student

Law faculty, al-Farabi Kazakh National university

The origins of the audit and its legal regulation in the ancient world

Human thought is an amazing phenomenon, not less remarkable than the result of mental activity of human society. When one thought or idea such as a musical symphony hone over the years or decades it has become more beautiful and meaningful. As wonderful and beautiful as symphoniescan be called the current state of law and economics.

As we know from the concepts of Economics and Law both of them are interrelated, some thinkers assume that there is no economy without rules, and rights are meaningless without the economy, which in turn sounds fair. Creation of economy helped to develop tools of law that regulate the relations connected with this economic category. For example, commodity-money relations, property and personal non-propertyrelations (as related and unrelated to the property) whose members are both ordinary people and firms, corporations and even the government is in this relationships category. This category of relationship is governed by civil law, which in turn is a living example of the aforementioned provision. [1]

This article gives up the opportunities to review the history of formation and development of the audit and its legal regulation.

Due to the lost in the depths of the history of the most of documentary evidence to date is difficult to accurately track the emergence of financial control and audit. However, if we consider the origin of the history of auditing «Ab ovo» (lat. -with The beginning) it should be mentioned that the first historical form of such control today considered ordinary "Conversion-of verification" which was held by feudal rulers, dukes, lords and landowners, are transferred to the use of simple peasants and their farms. This need was characterized primarily as entrepreneurial and greed of the rulers and the rich, who wanted not only to preserve but also to increase their wealth. However, at all times, it was known that the formula of the financial (material) success depends not only on the ability to earn money, but also the ability to save, reduce costs, and to find the so-called deviation or "leak." From reliable sources it is known that the primitive form of the audit in the form of "checks and conversions" existed in ancient Egypt, Babylon, Jerusalem, Athens and China. Some traces of the existence of the audit could be detected even in the Bible.We will pay more attention to this subject later.

In ancient Egypt, the tasks for such checks and conversion and material and economic control were assigned by specially authorized representative of Pharaon, referred to as the "eyes of the King of Upper Egypt and the ears of the king of Lower Egypt" [2]., which is regularly observed and verifies the correctness of the calculation of grain reserves, and solve many other problems of economic activity and inventory. [3, c. 10].

So by the "Conversion-reconciliation," a feudal lord or ruler could watch the economic indicators of their own property, transferred to the use of simple peasants. conclusions drawn up on the basis of the results of such conversions on what measures should be taken to improve the welfare of the person. Since this period of historical time is characterized by rigidity and violence, such measures were usually very severe punishment from pummeling to death a servant or peasant.

Something is eternal, something is not. The modern economy is basically has goals such as preserving the well-being and enrichment in the future, but pretty far gone in matters of financial control, which led in turn to the emergence of such activities as the "audit", "Financial Supervision", as well as such modern concept as "Audit".

Professor R.P.Bulyga, Ershov I.V., A.A.Ershov,Ablenov D.O. in their writings, wrote that a full-fledged State Auditor as an official existed in China around 700 BC.State auditor engaged in control functions and oversaw the activities of officials and carried out various functions such as monitoring and audit. Nevertheless, the initial point of visiting activities "recalculation and reconciliation", vaguely reminiscent of a fetus audit can be attributed approximately to the fifth millennium BC. This period of history is characterized by absolute and total absence of legal regulation, as in most cases any activity controlled by simple decrees and orders of the ruling class. [3, c. 10], [4, c. 7], [5, c. 7].

History suggests that it took place in ancient world, there are certain processes and state of development as a result of ancient or primitive system of taxation. This theory by itself justifies the provisions above. When the feudal lords or rulers tried to improve management methods own possessions and farms, in order to increase their own wealth. Welfare feudal depended on the size and value of tribute slaves and peasants in the form of tribute and taxes.

As it is well known concept of State Taxes and since the ancient times were dependent concepts, because to this day any state inherent in the system of taxation. This form of monitoring, appeared in ancient society and the state, gives rise to the emergence of the audit. [6, c. 22-23].

According to the worksof some authors from the Commonwealth of Independent States, such as Sokolov Y.V. it was concluded that the Supervisory authority estate, it became clear that the management of the results is much more productive to write simple form not calculate. There was an urgent need for the comparative analysis. However, the basis for the analysis was based on oral conclusions, which were previously not recorded, therefore, the analysis becomes impossible.

Voxemissavolat, literascriptamanet (lat.- said volatilized written remains) it is the expression reflects the completeness of this idea. The ancient methods of financial control, such as "checks and recounts" evolved and gained a certain historical moment accounting form. Of course, this form of accounting is significantly different from that of modern accounting. Persons engaged in this activity called "registers", their main objective was: checking and fixing the economic performance of the peasants. fixation method allows registers to watch the growth trends or fall of gains and losses. [7].

Previously cited assertion that the majority of documentary evidence was lost, the history of the ancient world still retained some of the documentary evidence reveals the history of the birth of the audit and its legal regulation. That document is one of the oldest codes of law - King Hammurabi Code, created around 1755-1752 years BC. e. This body of law is not only the first in the history of humanity codified normative legal act, but also the cultural heritage and the heritage of the world's history.

Returning to the question about the origin of the audit and regulatory audit activity should be mentioned that in this legal act was first recorded rules governing trade and merchant relationships, according to which merchants and traders were required to keep individual records. Even more interesting is the fact that in this set of laws for the first time recorded a duty to conduct economic control in the temples, which were carried out by special person, remotely resembling State Auditor permanently leading audit in temples. [8].

There are also sources that reveal to us the information on the methods of ancient forms of accounting and auditing in China. According to the book Arzumanova L.L. "Legal regulation of audit activities in the Russian Federation" where she writes that as early as 1122-256 BC, the Zhou Dynasty had used state audit system as the state financial control. State financial control was implemented as a so-called audit in government departments. [9, с. 3], [5, c. 7].

Over time, the pace of development of audit activity accelerated rapidly, so there are in Athens officials performing partial functions of auditors. For example, the flights were in charge of the mercy and «lease-ieropoes» treasurers were responsible for the safety of the Treasury to review the reporting hired auditors «evfines».

In the Roman Empire there was a so-called position of the examiner, who listened «questors» reports from here and there a word Auditor - listener. [5, c. 7].

Another ancient document is the work of Italian philosopher Pacholli Luke, wrote his "Treatise on the accounts and records", which gave a significant boost to the audit. [9, с. 10], [10].

Today it is hard to say exactly where and when the conception of audit was born, and the expected variations to this day are the subject of discussion by many scientists as a historian, and financiers and even the auditors.

Indisputable the fact that this type of activity to date is of great scientific and financial and practical significance.

In summarizing it should be emphasized that science as a system of knowledge on the subject of nature quite organic. It is the main feature is a constant metamorphosis and development. Human thought is an amazing phenomenon, not less remarkable is the result of this action. In this article we saw how one little meaningful idea of ancient human society has progressed in stages over many years and decades in the ancient world.

When one thought or idea like a musical symphony to hone over the years or decades it has become more beautiful and meaningful. The same wonderful and beautiful symphonies can be called modern results of scientific thought, which originated back in the ancient world. It is likely that the financial legal science will go much further in the future so we can only guess, and modern methods of legal regulation will be perceived as Hammurabi.

References

1. Civil Code of Republic of Kazakhstan (main part)//http://online.zakon.kz/Document/?doc_id=1006061&doc_id2=1006061#pos=17;-8&pos2=538;0&sdoc_params=text%3D%25D0%25B3%25D0%25BA%2520%25D1%2580%25D0%25BA%26mode%3Dindoc%26topic_id%3D1006061%26spos%3D1%26tSynonym%3D1%26tShort%3D1%26tSuffix%3D1&sdoc_pos=0

2. Malkova TN Ancient Accounting: what was it? - M., 1995. - S. 30.

3. DO Ablenov Basics of the audit: the textbook. - Astana: Folio, 2008. - 448

4. Basis of audit / ed. Doctor of Economics, Professor RP Bulyga. - Rostov n / D: Phoenix, 2010. - 317 p.

5. Ershov IV, AA Ershov Legal regulation of audit activities in the Russian Federation - M .: Publishing House Law, 2011. - 280

6. Defliz FL, Dzhenik GR, O'Reilly VM, Hirsch MB Montgomery / per audit. with English .; ed. I'M IN. Sokolova. - M .: Audit, UNITY, 1997. - 542 with \.

7. Sokolov YV, Terekhov AA Essays audit development. - M .: Publishing House FBK-PRESS, 2004. - S. 9-10.

8. VA Jacobson Hammurabi. The history of the ancient world: ranyaya antiquity. - M., 1982. - S. 38.

9. Arzumanova LL Legal regulation of audit activities in the Russian Federation. / Under. Ed. EY Gracheva - M .: Prospect, 2011. - 144

10. L. Pacioli Treatise on the accounts and records / ed. I'M IN. Sokolova. - M .: Finance and Statistics, 2001. - 368 p.