The contents of
this article are focused on the searching ways of permission of the existing
conflict of the public hopes laid on check of auditors and poor quality their
carrying out. Problems of standardization of auditor activity in the
international community and extent of execution of auditor standards in Russia
are carried to the sphere of the conducted research.
The purpose of development
is formed recommendations of ways to receive the estimated indicator of quality
inspect available to all users of the auditor services.
Results: Has been created
the set of the bases for determination of success of the horizon reforms on
transition to the International standards of audit in Russia and has been
reasonable introduction of the transparent index of quality for each auditor
The practical importance
of the received results of this research can be interesting to regulators of
auditor activity for any jurisdiction, the professional organizations of
auditors and audit organizations in use when forming techniques of external and
internal quality control of auditor services.
|Publication Date||April 30, 2018|
|Submission Date||February 21, 2018|
|Published in Issue||Year 2018Volume: 4 Issue: 10|