Research Article
Year 2018,
, 291 - 298, 31.08.2018
Abstract
References
- 5 events in audit and a guarantee/ Corporate financial reporting (2018) http: http://www.sagepub.in/upm-data/9687_011396Ch5.pdf Azarskaya M.A. (2015) Institutional model of audit. Economic sciences, № 6 (127), p.130-133. http://ecsn.ru/files/pdf/201506/201506_130.pdf. Audit: a textbook for undergraduate and graduate students (2016) Edited by Karagod V.S., 3rd ed. Recycling. And additional. “Yurayt”, 515 pages, ISBN 978-5-9916-6125-6, UDC:657. Audit: theory and practice: a textbook for students studying in specialty 08019 "Accounting, analysis and audit" (2010) Edited by Karagod V.S., (Grief UMO),” RUDN” ,694pages, ISBN 978-5-209-03891-7, UDC: 657. Baranov P.P. Development of the concept of professional judgment in the audit: theory and methodology (2013) author's abstract. Ph.D. to the soisk. Doctor od Economics. / specialty 08.00.12 - Accounting, statistics; Novosibirsk.https://nsuem.ru/dt/science/infoPoZashitam/BaranovAvtoref.pdf. Baranov P.P. The scientific legacy of Theodor Limberg: the origins of international audit standards (2014) http://lexandbusiness.ru/view-article.php?id=3401. Baranov P.P., Shaposhnikov A. A.Theory of audit in the context of science and educational process (2015) Actual problems of economics and management in the XXI century: Sat. 2 / Sib.Gov.industry. university, Novokuznetsk, pp. 4-10, ISBN 978-5-7806-0431-8. Basics of audit: a textbook for bachelors. (2015) Ed. prof. Bulyga R.P., UNITY-dana,431 pages, ISBN 978-5-238-01594-1. Bychkova S.M., Makarova N.I. (2018) Accounting.http://www.nnre.ru/delovaja_literatura/buhgalterskoe_delok/p3.php#metkadoc2. Decree of the Government of the Russian Federation of December 7, 1994 N 1355 "On the main criteria (system of indicators) of the activities of economic entities, according to which their accounting (financial) statements are subject to compulsory annual audit" Decree of the Government of the Russian Federation of May 6, 1994 No. 482 "On approval of regulatory documents on the regulation of audit activities in the Russian Federation" Decree of the Government of the Russian Federation of April 27, 1999 N 472 "Regulations on the licensing of certain types of audit activities" Ershova I.V., Ershov A.A. (2018) Legal regulation of auditing activity in the Russian Federation. http://alt-x-narod.ru/0312prad.htm. Federal Law of 07.08.2001 No. 119-ФЗ "On Auditing Activities" (2001) http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW. Federal Law No. 307-FZ of December 30, 2008 (as amended on December 1, 2014) "On Auditing Activities" (as amended and supplemented, effective from August 1, 2015) (2015) http: //base.consultant.ru/cons/cgi/online.cgi? req = doc & base = LAW & n = 175310 & fld = 134 & dst = 5,0 & rnd = 0.346505038371282. Gutzait E.M. Analysis of the state of the Russian market of audit services (2012). Magazine "Auditor", №2, pages 32-40, ISSN 1998-0701. History of joint-stock legislation (2018) http://www.allpravo.ru/library/doc1785p0/instrum1786/item1928.html. History of audit development. (2018) http://bukvi.ru/uchet/audit/istoriya-razvitiya-audita.html. Itigilova E.Yu. (2015) Institutional and methodological justification of the quality of accounting and audit / author's abstract. dis. to the soisk. step doctor of economic sciences on spec. 080012-Accounting and statistics / FGBEU in St. Petersburg. State Economic University, 39pages. Kazakova N.A., Bolvachev A.I., Gendon A.L., Golubeva G.F. (2016) Monitoring Economic Security in the Region Based on Indicators of Sustainable Development. Studies on Russian Economic Development, 2016, Vol. 27, No. 6, pages 650-660. Pleiades Publishing, Ltd., DOI: 10.1134 / S1075700716060058. Kondrashova N.G. (2014) Institutional approach to ensuring and monitoring the quality of audit at the level of the audit organization / author's abstract. author's abstract Ph.D., specialty 08.00.12 - Accounting, statistics "Finances University with the Government of the Russian Federation",27pages. Malkova T.N. (1995) Ancient Accounting: What It Was? Finance and Statistics, 304pages, ISBN 5-279-00-763-3. Matthews D. A. (2010) History of Auditing: The Changing Audit Process in Britain from the Nineteenth Century to the Present Day / Routledge New Works, ISBN 0415648343. Nikolskaya Yu.P. Merzlikina E.M. (2000) Audit. Part 1: Textbook, Publishing House MGUP, 144 pages, ISBN 5-8122-0132-3. Nouri H., Lombardi D. (2005) Auditors’ Independence: An Analysis of Montgomery’s Auditing Textbooks in the 20th Century. http://www.accountingin.com/accounting-historians-journal/volume-36-number-1/auditors-independence-an-analysis-of-montgomerys-auditing-textbooks-in-the-20th-century. Pankov V.V. (2011) Institutional theory of accounting and auditing: a textbook, Moscow, InformBuro, 168pages, ISBN 978-5-904481-90-5. Petrik E.A. (2018) Formation and development of modern audit in Ukraine: institutional approach://ir.kneu.edu.ua:8080/bitstream/2010/7051/1/%D0%9F%D0%B5%D1% 82% D1% 80% D0% B8% D0% BA% 20% D0% B8% D0% BD% D1% 81% D1% 82% D0% B8% D1% 82% D1% 83% D1% 82% 20% D0% B0% D1% 83% D0% B4% D0% B8% D1% 82% D0% B0.pdf. Podolsky V.I. (2009) The new Federal law on auditing activity. Auditor's sheets, N 3, pages 11-18. Presidential Decree No. 2263 of December 22, 1993 "On Auditing in the Russian Federation” (1993) http://base.consultant.ru/cons/CGI/online.cgi?req=doc;base = LAW; n = 2868. PricewaterhouseCoopers (2018) https://ru.wikipedia.org/wiki/PricewaterhouseCoopers. Sokolov Ya.V., Sokolov V.Ya. (2006) History of Accounting: textbook-2 ed., Prewiring and additional, Finance and Statistics, 288pages, ISBN 5-279-03005-8. Sotnikova L.V. (2011) Fraud with financial reporting: identification and prevention, Publishing house "Accounting",208 pages, Library of the journal "Accounting”, ISSN 1561-4484. The Government of the Russian Federation, Order No. 1632-r of July 28, 2017 "Digital Economy of the Russian Federation" (2017) http://static.government.ru/media/files/9gFM4FHj4PsB79I5v7yLVuPgu4bvR7M0.pdf. World practice. Internal audit of the bank: regulation and other aspects of the activity (2018) http://www.rufaudit.ru/rusauditnews/?r730_id=1545. Zeff Stephen A How the U.S. (2003) Accounting Profession Got Where It Is Today: Part I / Accounting Horizons, Vol. 17, No. 3, pages 189 – 205.http://www.ruf.rice.edu/~sazeff/PDF/Horizons,%20Part%20I%20(print).pdf.
RETROSPECTIVE OF POSITION AND SOLUTION OF THE AUDIT QUALITY PROBLEM: FROM THE PROFESSION TO THE INSTITUTE OF AUDIT
Abstract
The content of this article is focused on
examining the historical retrospective of the positions of posing and solving
the audit quality problem that has been formed throughout the establishment of
the audit institute under the existing conflict of public hopes entrusted to
the audit and the quality of its conduct. The object of research is the
institution of audit.
The purpose of the research was to identify
the features and patterns of development of the audit institution in Russia and
abroad.
Keywords
References
- 5 events in audit and a guarantee/ Corporate financial reporting (2018) http: http://www.sagepub.in/upm-data/9687_011396Ch5.pdf Azarskaya M.A. (2015) Institutional model of audit. Economic sciences, № 6 (127), p.130-133. http://ecsn.ru/files/pdf/201506/201506_130.pdf. Audit: a textbook for undergraduate and graduate students (2016) Edited by Karagod V.S., 3rd ed. Recycling. And additional. “Yurayt”, 515 pages, ISBN 978-5-9916-6125-6, UDC:657. Audit: theory and practice: a textbook for students studying in specialty 08019 "Accounting, analysis and audit" (2010) Edited by Karagod V.S., (Grief UMO),” RUDN” ,694pages, ISBN 978-5-209-03891-7, UDC: 657. Baranov P.P. Development of the concept of professional judgment in the audit: theory and methodology (2013) author's abstract. Ph.D. to the soisk. Doctor od Economics. / specialty 08.00.12 - Accounting, statistics; Novosibirsk.https://nsuem.ru/dt/science/infoPoZashitam/BaranovAvtoref.pdf. Baranov P.P. The scientific legacy of Theodor Limberg: the origins of international audit standards (2014) http://lexandbusiness.ru/view-article.php?id=3401. Baranov P.P., Shaposhnikov A. A.Theory of audit in the context of science and educational process (2015) Actual problems of economics and management in the XXI century: Sat. 2 / Sib.Gov.industry. university, Novokuznetsk, pp. 4-10, ISBN 978-5-7806-0431-8. Basics of audit: a textbook for bachelors. (2015) Ed. prof. Bulyga R.P., UNITY-dana,431 pages, ISBN 978-5-238-01594-1. Bychkova S.M., Makarova N.I. (2018) Accounting.http://www.nnre.ru/delovaja_literatura/buhgalterskoe_delok/p3.php#metkadoc2. Decree of the Government of the Russian Federation of December 7, 1994 N 1355 "On the main criteria (system of indicators) of the activities of economic entities, according to which their accounting (financial) statements are subject to compulsory annual audit" Decree of the Government of the Russian Federation of May 6, 1994 No. 482 "On approval of regulatory documents on the regulation of audit activities in the Russian Federation" Decree of the Government of the Russian Federation of April 27, 1999 N 472 "Regulations on the licensing of certain types of audit activities" Ershova I.V., Ershov A.A. (2018) Legal regulation of auditing activity in the Russian Federation. http://alt-x-narod.ru/0312prad.htm. Federal Law of 07.08.2001 No. 119-ФЗ "On Auditing Activities" (2001) http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW. Federal Law No. 307-FZ of December 30, 2008 (as amended on December 1, 2014) "On Auditing Activities" (as amended and supplemented, effective from August 1, 2015) (2015) http: //base.consultant.ru/cons/cgi/online.cgi? req = doc & base = LAW & n = 175310 & fld = 134 & dst = 5,0 & rnd = 0.346505038371282. Gutzait E.M. Analysis of the state of the Russian market of audit services (2012). Magazine "Auditor", №2, pages 32-40, ISSN 1998-0701. History of joint-stock legislation (2018) http://www.allpravo.ru/library/doc1785p0/instrum1786/item1928.html. History of audit development. (2018) http://bukvi.ru/uchet/audit/istoriya-razvitiya-audita.html. Itigilova E.Yu. (2015) Institutional and methodological justification of the quality of accounting and audit / author's abstract. dis. to the soisk. step doctor of economic sciences on spec. 080012-Accounting and statistics / FGBEU in St. Petersburg. State Economic University, 39pages. Kazakova N.A., Bolvachev A.I., Gendon A.L., Golubeva G.F. (2016) Monitoring Economic Security in the Region Based on Indicators of Sustainable Development. Studies on Russian Economic Development, 2016, Vol. 27, No. 6, pages 650-660. Pleiades Publishing, Ltd., DOI: 10.1134 / S1075700716060058. Kondrashova N.G. (2014) Institutional approach to ensuring and monitoring the quality of audit at the level of the audit organization / author's abstract. author's abstract Ph.D., specialty 08.00.12 - Accounting, statistics "Finances University with the Government of the Russian Federation",27pages. Malkova T.N. (1995) Ancient Accounting: What It Was? Finance and Statistics, 304pages, ISBN 5-279-00-763-3. Matthews D. A. (2010) History of Auditing: The Changing Audit Process in Britain from the Nineteenth Century to the Present Day / Routledge New Works, ISBN 0415648343. Nikolskaya Yu.P. Merzlikina E.M. (2000) Audit. Part 1: Textbook, Publishing House MGUP, 144 pages, ISBN 5-8122-0132-3. Nouri H., Lombardi D. (2005) Auditors’ Independence: An Analysis of Montgomery’s Auditing Textbooks in the 20th Century. http://www.accountingin.com/accounting-historians-journal/volume-36-number-1/auditors-independence-an-analysis-of-montgomerys-auditing-textbooks-in-the-20th-century. Pankov V.V. (2011) Institutional theory of accounting and auditing: a textbook, Moscow, InformBuro, 168pages, ISBN 978-5-904481-90-5. Petrik E.A. (2018) Formation and development of modern audit in Ukraine: institutional approach://ir.kneu.edu.ua:8080/bitstream/2010/7051/1/%D0%9F%D0%B5%D1% 82% D1% 80% D0% B8% D0% BA% 20% D0% B8% D0% BD% D1% 81% D1% 82% D0% B8% D1% 82% D1% 83% D1% 82% 20% D0% B0% D1% 83% D0% B4% D0% B8% D1% 82% D0% B0.pdf. Podolsky V.I. (2009) The new Federal law on auditing activity. Auditor's sheets, N 3, pages 11-18. Presidential Decree No. 2263 of December 22, 1993 "On Auditing in the Russian Federation” (1993) http://base.consultant.ru/cons/CGI/online.cgi?req=doc;base = LAW; n = 2868. PricewaterhouseCoopers (2018) https://ru.wikipedia.org/wiki/PricewaterhouseCoopers. Sokolov Ya.V., Sokolov V.Ya. (2006) History of Accounting: textbook-2 ed., Prewiring and additional, Finance and Statistics, 288pages, ISBN 5-279-03005-8. Sotnikova L.V. (2011) Fraud with financial reporting: identification and prevention, Publishing house "Accounting",208 pages, Library of the journal "Accounting”, ISSN 1561-4484. The Government of the Russian Federation, Order No. 1632-r of July 28, 2017 "Digital Economy of the Russian Federation" (2017) http://static.government.ru/media/files/9gFM4FHj4PsB79I5v7yLVuPgu4bvR7M0.pdf. World practice. Internal audit of the bank: regulation and other aspects of the activity (2018) http://www.rufaudit.ru/rusauditnews/?r730_id=1545. Zeff Stephen A How the U.S. (2003) Accounting Profession Got Where It Is Today: Part I / Accounting Horizons, Vol. 17, No. 3, pages 189 – 205.http://www.ruf.rice.edu/~sazeff/PDF/Horizons,%20Part%20I%20(print).pdf.
There are 1 citations in total.
Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | August 31, 2018 |
| Submission Date | June 3, 2018 |
| Published in Issue | Year 2018 |
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