Abstract
<jats:p>The publication is a specialized normative thesaurus that includes systematized terms and concepts that have a normative content in the current regulatory legal acts of the Russian Federation. The definitions are given in the formulations of official sources of legal regulation, which ensures uniformity and correctness of the use of terminology in the field of audit, financial control and risk management. It covers the conceptual framework used in auditing, budgetary and financial legal relations, corporate governance, state control (supervision) and related fields. For auditors, specialists of internal control and risk management services, employees of financial control bodies, accountants, lawyers, as well as teachers and students in economic and legal areas of training.</jats:p>