Abstract
References
- Azarskaya M.A. (2015). Institutional model of audit. Economic sciences, № 6 (127), p.130-133. Baranov P.P., Shaposhnikov A.A. (2016). Auditors and fiscals of the era of Peter the Great: the birth of Russian institutions of financial control. Finance and credit, №26, p.28-40. Gaidarov K.A. (2014). Comparative analysis of federal auditing standards and ISA. General principles of carrying out of audit. ”The Auditor”, №8 (234), p.34-36. Nikiforov S.L. (2017). Russian audit: cognitive dissonance (published 2-nd, supplemented).Kazan,160 pages. http://www.acg-pkf.ru/downloads/dwnl144.pdf. Samoylov E. (2016). 3-4 years will pass and many will leave the audit. Internet resource "Anews". https://www.anews.com/p/51018270-projdet-tri-chetyre-goda-i-mnogie-ujdut-iz-audita/. Serebryakova Т.Y. (2015). International Standards of Auditing as an Object of Research. International Accounting, №4 (346), p. 37-49. Sheremet A.D. (2017). Some problems of development of audit in Russia. Journal "Audit", №1-2017, p.4-6.
Abstract
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
firm.
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.
References
- Azarskaya M.A. (2015). Institutional model of audit. Economic sciences, № 6 (127), p.130-133. Baranov P.P., Shaposhnikov A.A. (2016). Auditors and fiscals of the era of Peter the Great: the birth of Russian institutions of financial control. Finance and credit, №26, p.28-40. Gaidarov K.A. (2014). Comparative analysis of federal auditing standards and ISA. General principles of carrying out of audit. ”The Auditor”, №8 (234), p.34-36. Nikiforov S.L. (2017). Russian audit: cognitive dissonance (published 2-nd, supplemented).Kazan,160 pages. http://www.acg-pkf.ru/downloads/dwnl144.pdf. Samoylov E. (2016). 3-4 years will pass and many will leave the audit. Internet resource "Anews". https://www.anews.com/p/51018270-projdet-tri-chetyre-goda-i-mnogie-ujdut-iz-audita/. Serebryakova Т.Y. (2015). International Standards of Auditing as an Object of Research. International Accounting, №4 (346), p. 37-49. Sheremet A.D. (2017). Some problems of development of audit in Russia. Journal "Audit", №1-2017, p.4-6.
Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | April 30, 2018 |
| Submission Date | February 21, 2018 |
| Published in Issue | Year 2018 |
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