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Yıl 2018, Cilt 4, Sayı 10, 170 - 173, 30.04.2018
https://doi.org/10.18769/ijasos.417817

Öz

Kaynakça

  • 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.

THE TRANSPARENCY OF QUALITY AUDITOR SERVICES

Yıl 2018, Cilt 4, Sayı 10, 170 - 173, 30.04.2018
https://doi.org/10.18769/ijasos.417817

Öz

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.

Kaynakça

  • 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.

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.>

Russian Federation

Yayımlanma Tarihi 30 Nisan 2018
Başvuru Tarihi 21 Şubat 2018
Kabul Tarihi 21 Mart 2018
Yayınlandığı Sayı Yıl 2018, Cilt 4, Sayı 10

Kaynak Göster

EndNote %0 International E-Journal of Advances in Social Sciences THE TRANSPARENCY OF QUALITY AUDITOR SERVICES %A Karagod V.s , Golubeva N.a. , Erokhina E.ı. %T THE TRANSPARENCY OF QUALITY AUDITOR SERVICES %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.417817 %U 10.18769/ijasos.417817

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