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Yıl 2018, Cilt 4, Sayı 10, 42 - 48, 30.04.2018
https://doi.org/10.18769/ijasos.415516

Öz

Kaynakça

  • Bulletin of SRO AAS № 11 of the June 26, 2017. (2017). http://auditor-sro.org/files/pc/Vestnik/2017/06/vestnik_sro_aas_11_ot_26062017.pdf. Internet-portal Banki.ru. (2018). The discontinued credit organizations. http://www.banki.ru/banks/memory/. Leonid Schneidman. (2013). "Part of the auditors parasitized on mandatory audit". https://www.audit-it.ru/news/audit/655596.html. Nikiforov S.L. (2015). Are we losing it? (On prospects of the Russian audit). http://www.xn----8sb2bcau.xn--p1ai/data/documents/My-ego-teryaem.-Auditorskie-vedomosti.pdf. Nikiforov S.L. (2017). Russian audit: cognitive dissonance (published 2-nd, supplemented). Kazan,160 pages. http://www.acg-pkf.ru/downloads/dwnl144.pdf. Official site of the Ministry of Finance of Russia. (2018). https://www.minfin.ru/ru/perfomance/audit/monitoring/. Official site of the rating agency "Expert”. (2018). http://raexpert.ru. Popova S.A., Semenova A.N. (2017). Analysis of the current condition of the market of audit services in Russian Federation. Economic research and development (research journal). http://edrj.ru/article/11-02-17. Roshchetayeva U.Yu. The current state of audit services in Russia. https://cyberleninka.ru/article/v/sovremennoe-sostoyanie-rynka-auditorskih-uslug-v-rossii. 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/. Sheremet A.D. (2017). Some problems of development of audit in Russia. Journal "Audit", №1-2017, p.4-6. Sheremet A.D. (2015). Problems of reproduction of auditors in Russia. Audit and financial analysis, №1, p. 199-206. http://www.auditfin.com/fin/2015/1/fin_2015_11_rus_04_06.pdf. Sheremet A.D. (2016). What should we do to solve the problems of auditing? “Audit”, №9, p.2-6, ISSN 2227-9288. http://auditor-sro.org/files/pc/news/2016/10/stat_ya_sheremeta_ad_v_zh_audit.pdf. The approximate plan of the Concept for further development of audit activities in the Russian Federation. (2017). https://www.minfin.ru/ru/perfomance/audit/legislation/##ixzz54iYczLLG. The Ministry of Finance of Russia. The main indicators of the market of audit services in the Russian Federation. (2006-2017). https://www.minfin.ru/ru/perfomance/audit/audit_stat/MainIndex/. Turbanov A.V. (2017). Regulation of the market of audit services. “Money and credit”, №2, p.20 – 22, ISSN: 0130-3090. Fomina D.S. (2017). Regulation and quality control in the field of auditing: reform 2018-2019. “Audit”, № 11, p. 13 – 19, ISSN 2227-9288.

THE ZONES OF TURBULENCE IN THE RUSSIAN AUDIT MARKET

Yıl 2018, Cilt 4, Sayı 10, 42 - 48, 30.04.2018
https://doi.org/10.18769/ijasos.415516

Öz

The situation that arose on the Russian auditing market became the subject of analysis of this publication. Long-term monitoring of the processes of audit services that arose on the Russian market allowed the authors to determine and critically comprehend the cause-effect relationships of the existing crisis phenomena and errors in the regulation of audit activities.

The purpose of the research was to identify the features and patterns development of the Russian audit market, clarifying and systematizing the main crisis zones of regulatory legal regulation of audit activities in Russia.

Results: The authors presented detailed analysis of the development and the state of the Russian audit market, the main factors under which it developed and its main problems.

Kaynakça

  • Bulletin of SRO AAS № 11 of the June 26, 2017. (2017). http://auditor-sro.org/files/pc/Vestnik/2017/06/vestnik_sro_aas_11_ot_26062017.pdf. Internet-portal Banki.ru. (2018). The discontinued credit organizations. http://www.banki.ru/banks/memory/. Leonid Schneidman. (2013). "Part of the auditors parasitized on mandatory audit". https://www.audit-it.ru/news/audit/655596.html. Nikiforov S.L. (2015). Are we losing it? (On prospects of the Russian audit). http://www.xn----8sb2bcau.xn--p1ai/data/documents/My-ego-teryaem.-Auditorskie-vedomosti.pdf. Nikiforov S.L. (2017). Russian audit: cognitive dissonance (published 2-nd, supplemented). Kazan,160 pages. http://www.acg-pkf.ru/downloads/dwnl144.pdf. Official site of the Ministry of Finance of Russia. (2018). https://www.minfin.ru/ru/perfomance/audit/monitoring/. Official site of the rating agency "Expert”. (2018). http://raexpert.ru. Popova S.A., Semenova A.N. (2017). Analysis of the current condition of the market of audit services in Russian Federation. Economic research and development (research journal). http://edrj.ru/article/11-02-17. Roshchetayeva U.Yu. The current state of audit services in Russia. https://cyberleninka.ru/article/v/sovremennoe-sostoyanie-rynka-auditorskih-uslug-v-rossii. 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/. Sheremet A.D. (2017). Some problems of development of audit in Russia. Journal "Audit", №1-2017, p.4-6. Sheremet A.D. (2015). Problems of reproduction of auditors in Russia. Audit and financial analysis, №1, p. 199-206. http://www.auditfin.com/fin/2015/1/fin_2015_11_rus_04_06.pdf. Sheremet A.D. (2016). What should we do to solve the problems of auditing? “Audit”, №9, p.2-6, ISSN 2227-9288. http://auditor-sro.org/files/pc/news/2016/10/stat_ya_sheremeta_ad_v_zh_audit.pdf. The approximate plan of the Concept for further development of audit activities in the Russian Federation. (2017). https://www.minfin.ru/ru/perfomance/audit/legislation/##ixzz54iYczLLG. The Ministry of Finance of Russia. The main indicators of the market of audit services in the Russian Federation. (2006-2017). https://www.minfin.ru/ru/perfomance/audit/audit_stat/MainIndex/. Turbanov A.V. (2017). Regulation of the market of audit services. “Money and credit”, №2, p.20 – 22, ISSN: 0130-3090. Fomina D.S. (2017). Regulation and quality control in the field of auditing: reform 2018-2019. “Audit”, № 11, p. 13 – 19, ISSN 2227-9288.

Ayrıntılar

Birincil Dil İngilizce
Konular Sosyal
Bölüm Makaleler
Yazarlar

Karagod V.S.>

Russian Federation


Golubeva N.A. Bu kişi benim

Russian Federation


Erokhina E.I.>

Yayımlanma Tarihi 30 Nisan 2018
Başvuru Tarihi 30 Ocak 2018
Kabul Tarihi 12 Mart 2018
Yayınlandığı Sayı Yıl 2018, Cilt 4, Sayı 10

Kaynak Göster

EndNote %0 International E-Journal of Advances in Social Sciences THE ZONES OF TURBULENCE IN THE RUSSIAN AUDIT MARKET %A Karagod V.s. , Golubeva N.a. , Erokhina E.ı. %T THE ZONES OF TURBULENCE IN THE RUSSIAN AUDIT MARKET %D 2018 %J IJASOS- International E-journal of Advances in Social Sciences %P 2411-183X-2411-183X %V 4 %N 10 %R doi: 10.18769/ijasos.415516 %U 10.18769/ijasos.415516

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