The results of the conducted comprehensive investigation related to a legal nature of the agreement aimed at rendering audit services are expounded by the author of the article. Proceeding from the assumption of a scientific-theoretical base the author makes an endeavor to figure out in the peculiarities of the agreement aimed at rendering audit services in interconnection and distinctions of the given type of agreement from other civil-legal ones. On the basis of the studied juridical literature she reveals a number of peculiarities of the agreement in question referring to the presence of a special subject, that of an auditor, and determines the distinctions of the relevant agreement from that of a contractual one and, etc. Norms of the civil legislation of Tajikistan Republic regulating civil-legal agreementa and their features, the agreement aimed at rendering audit services inclusive, and scientific viewpoints of both home and foreign scientists targeted at the issue in question are analyzed as well.
auditor, audit services, agreement aimed at rendering audit services, terms of audit services rendering, price of agreement
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